Plan for shareholder returns over the next three years (2025-2027)

To further improve the dividend mechanism of IKD Co., Ltd. (hereinafter referred to as the "Company"), enhance the transparency of profit distribution, safeguard investors' share in the Company's development achievements, and guide investors to adopt long-term and rational investment concepts, in accordance with laws and regulations such as the Company Law of the People's Republic of China, the CSRC Guidelines for the Supervision of Listed Companies No. 3—Cash Dividends of Listed Companies, the Shanghai Stock Exchange Self-Regulatory Guidelines for Listed Companies No. 1—Standardized Operations, normative documents, and the relevant provisions of the Articles of Association of IKD Co., Ltd., the Company has formulated this Shareholder Return Plan for the next three years (2025–2027) (hereinafter referred to as the "Plan") after comprehensive consideration of factors such as the Company's profitability, business development plans, shareholder returns, social capital costs, and external financing environment.