If the company's annual final accounts show a surplus, taxes should be paid first, followed by the offsetting of past losses. Ten percent of the surplus should then be allocated to the legal surplus reserve. However, if the legal surplus reserve has reached the total paid-up capital amount, this restriction does not apply. Additionally, if necessary, special surplus reserves may be allocated or reversed in accordance with laws or regulations set by regulatory authorities. If there is still a surplus, along with accumulated undistributed profits, a proposal for profit distribution will be drafted by the board of directors and submitted to the shareholders' meeting for resolution.

The distribution of profits and the offsetting of losses by the company are carried out after the conclusion of each half fiscal year. Following the audit by the audit committee, the board of directors makes a resolution, which is then reported at the shareholders' meeting along with the operating report and financial statements. If the distribution of profits is in the form of cash dividends, it follows the aforementioned regulations. If new shares are issued, the procedure is in accordance with Article 240 of the Company Act. The company may distribute new shares or cash dividends from the legal surplus reserve or capital surplus reserve in accordance with Article 241, Paragraph 2 of the Company Act. If the distribution is in cash, the board of directors is authorized to make a resolution and report it at the shareholders' meeting.