a. Bonus share due to raising share capital from owner's equity
- Execution rate: 100:20 (shareholder are entitled to receive 20 new share for every 100 shares they own) 
- Principle of rounding and principle of handling fractional shares (if any): The number of shares issued will be rounded down to the whole number, the decimal fractional shares (if any) will be removed.
For example: shareholder Nguyen Van A owns 123 shares. According to the above execution rate, the shareholder will receive 24.6 shares (123 x 20)/100 = 24,6. According to the above principle, Shareholder A will receive 24 new shares; the 0.6 fractional share will be removed.
- Payment place:
+ The holders whose shares have been deposited will receive bonus shares at the depository member where they opened depository account.
+ The holders whose shares have not been deposited will receive bonus shares at THE PAN GROUP JOINT STOCK COMPANY, No. 1 Luong Dinh Cua Street, Kim Lien Ward, Hanoi City, or contact via email ir@thepangroup.vn.. ID cards/passports have to be presented.

b. Payment of 2026 Cash Dividend
- Execution rate: 30%/share (3000 VND per share)
- Payment date: 17/07/2026
- Payment place:
+ The holders whose shares have been deposited will receive dividend at the depository member where they opened depository account.
+ The holders whose shares have not been deposited will receive dividend at Hanoi office of PAN Group Joint Stock Company No. 1 Luong Dinh Cua Street, Kim Lien Ward, Hanoi City or via email ir@thepangroup.vn from 17/07/2026. ID cards have to be presented.
Coordination details and procedures for corporate action processing for holders of the above securities between VSDC, the Securities registering institution and depository members are specified in the Guideline on corporate action processing for securities holders at VSDC.
THE PAN GROUP JOINT STOCK COMPANY and the parties involved in the process of preparing the dossier, documents of corporate action processing are fully responsible before the law for the legality, accuracy, truthfulness and completeness of the dossier; Institutions and individuals participating in the confirmation of records and documents shall be legally responsible within the scope related to such records and documents as prescribed in Clause 1, Article 11a of the Securities Law No. 54/2019/QH14 dated 26/11/2019, supplemented by Clause 4, Article 1 of Law No. 56/2024/QH15 dated 29/11/2024.