[Edaily Reporter Lee So-Hyun ] SOOP(067160)plans to pay a year-end dividend for the 2026 fiscal year that meets the criteria for a “high-dividend company” under the Act on the Limitation of Special Taxation while maintaining its existing cash dividend policy.

In a regulatory filing on the 30th, SOOP announced that it plans to maintain its existing policy of paying out at least 25% of consolidated net income as a cash dividend for the fiscal year 2026, while formulating a dividend plan that meets the requirements for a “high-dividend company” under the Act on the Limitation of Special Taxation.

Specifically, the company plans to meet one of two requirements, provided that the total amount of cash dividends does not decrease compared to the 2024 fiscal year.

The first option is to set the dividend payout ratio at 40% or higher. The second option is to maintain a dividend payout ratio of 25% or higher while increasing the total cash dividend by at least 10% compared to the previous year, in accordance with relevant laws and regulations.

The dividend payout ratio is the proportion of total cash dividends to consolidated net income. The dividend payout ratio and total cash dividends applicable to the high-dividend company criteria are calculated in accordance with standards set forth in relevant laws and regulations, such as the Act on the Limitation of Special Tax Treatments.

However, this policy does not imply an increase or maintenance of the total cash dividend amount or the dividend per share (DPS) compared to the 2025 fiscal year. In its disclosure, SOOP explicitly stated that this dividend payout ratio target does not guarantee an increase or maintenance of the actual dividend amount compared to the 2025 fiscal year.

Specific dividend amounts and the dividend per share will be finalized following resolutions by the Board of Directors and the General Meeting of Shareholders. If the shareholder return policy changes due to market conditions or shifts in the business environment, SOOP plans to issue a revised disclosure.

Along with dividends, SOOP is continuing its shareholder return policies, such as the cancellation of treasury stock. Last September, the company canceled 306,375 shares of treasury stock—representing approximately 2.7% of the total issued shares—at a cost of approximately 18 billion won.

Lee Min-won, CEO of SOOP, stated during the third-quarter earnings conference call held that day, “We plan to announce a corporate value enhancement plan—which includes the utilization of remaining treasury shares and medium- to long-term capital allocation plans, including dividends—at the General Shareholders’ Meeting in March 2027.”