The Company's net profits are distributed annually after deducting general expenses and other costs in accordance with the law and the Egyptian Accounting Standards, as follows:

• Deduction of an amount equivalent to 5% of profits to form a legal reserve. This deduction is suspended when the total reserve balance reaches an amount equivalent to 50% of the Company’s issued capital, to be replenished by the Company if the reserve balance decreases below the 50%.
• Distributing a percentage of not less than 10% of the profits to the Company’s employees in accordance with the framework set by the Company’s Board of Directors and approved by the General Assembly. Employee profit share amounts should not exceed the total annual wage of the employee.
• Distributing a first share of 5% to the shareholders, calculated on a pro rata basis based on the paid-up portion of their shares value.
• If the Company has founders’ shares, its share in the profits shall be paid, provided that it does not exceed 10% of the remaining net profits.
• Paying 10% of the remaining profits to remunerate the Board of Directors.
• The remaining profits shall then be distributed to the shareholders as an additional share in the profits, or they can be carried forward upon the proposal of the Board of Directors to the next financial year, or they can be recorded as a special reserve or funds for special consumption.
• The General Assembly has the right to distribute all or some profits recorded during the interim financial statements prepared by the Company, provided that a report from the auditor is attached thereto.