950260 - Ingenia Therapeutics Inc.(reg.s)

No dividend table on file for this company yet. Either the company has not paid a cash dividend in the years covered, or its annual report carries no dividend section. Dividend decisions, when filed, appear below.

No filings on file yet.

• Record date and amount. Traditionally the record date was the fiscal year-end (December 31) and the amount was only set at the board meeting and AGM in February–March, so investors bought before knowing the payout. Under the 2023 procedure reform, companies that amended their articles now fix the amount first and set the record date afterwards; many large caps have adopted this, others still use the year-end date.
• Ex-dividend. KRX settles T+2, so a share goes ex-dividend one business day before the record date. Year-end dividends are paid within a month of the AGM that approves them, typically April.
• Interim and quarterly dividends need a provision in the articles; a minority of large companies pay quarterly, most pay once a year.
• Withholding tax. Korea withholds 22% (20% plus local tax) from non-resident holders by default; the Korea–US treaty lowers it to 15% (10% for a corporate holder of at least 10%), subject to your broker filing the treaty paperwork. Residents pay 15.4%.
• Preferred shares (“우선주”) usually carry a slightly higher per-share dividend than common shares and no vote.