Subject to the Statute and provisions of the Company’s Articles of Incorporation, the Directors
may from time to time declare dividends (including interim dividends) and distributions on shares of the Company outstanding and authorize
payment of the same out of the funds of the Company lawfully available therefore.
b)
The Group was in a net loss position for the years ended December 31, 2024 and 2025, and no earnings distribution
was resolved by the Board of Directors.