Dividend Policy

KMG EP has set a dividend policy to pay dividends on its ordinary and preferential shares equal in the aggregate of 15% of profit for the year after tax based on its consolidated IFRS accounts. The Company reserves the right to review and revise its dividend policy from time to time.

KMG EP can not guarantee that it will achieve goals and distribution set out in its dividend policy and any future dividend will only take place should KMG EP consider it to be commercially prudent to do so, having regard to the availability of the Company's distributable profits and the retention of funds required to finance future growth. The dividend policy should not be construed as a dividend or profit forecast. Any changes in the tax treatment of dividends or interest received by KMG EP may reduce the dividend yield received by shareholders.