The date-fixing half of S-Oil's August 10 interim dividend decision. It names August 25, 2026 as the record date for determining who receives the ₩800 per share payment declared in the companion filing, cites Article 45 of the company's articles of incorporation as the basis, and confirms that holders are identified by record date alone without any closing of the share register. Five outside directors attended and none were absent. No amount appears in this document; it exists to pin the date to the calendar so the exchange and the settlement system can work backwards from it.