Notice of Provisional Accounting and Dividend of Surplus

Nexon Co., Ltd. has announced a special dividend of surplus to shareholders, reflecting a strategic initiative to improve capital efficiency and address investor feedback. The Board of Directors has authorized a dividend payment of ¥415.00 per share, with a record date of September 30, 2026, and an effective payment date of November 25, 2026. The total provisional dividend amount is estimated at ¥324,001 million, sourced from retained earnings.

To facilitate this distribution, the company prepared provisional financial statements as of June 30, 2026. These statements indicate a robust financial position, with total assets of ¥584,429 million and total net assets of ¥579,666 million. While the company reported an operating loss of ¥2,131 million for the first half of 2026, it recorded an ordinary profit of ¥366,801 million and a profit for the provisional period of ¥346,205 million, providing the necessary liquidity to support the payout.

The decision to issue this special dividend is framed as a one-time measure to reduce accumulated surplus funds without compromising the company's capacity for future business investment. Nexon maintains that its flagship game portfolio provides sufficient financial stability to support both this return of capital and ongoing growth initiatives. Moving forward, the company intends to prioritize stable, consistent dividend payments and flexible share buybacks, while remaining open to future capital returns should excess funds accumulate again. This action underscores a commitment to balancing shareholder interests with the long-term financial health and operational requirements of the organization.