Inrom Construction Industries Ltd.

Notice of Dividend Amount • Aug 27, 2025

INROM CONSTRUCTION INDUSTRIES LTD

Registry Number: 515001659

To: Israel Securities Authority To: Tel Aviv Stock Exchange Ltd. Form Number: T081 (Public) Sent via MAGNA: 26/08/2025 Reference: 2025-01-063963

Correction Report for a Faulty Report Sent on: 21/08/2025 Reference Number: 2025-01-062288

The Fault: Dividend amount per share

Reason for the Fault: Change in share capital after reporting the dividend distribution

Main Correction: As detailed in section 3 of the form below

Immediate Report on Cash Dividend Distribution for Securities

Regulation 37(a) of the Securities Regulations (Periodic and Immediate Reports), 1970

• 1. We hereby report that on 20/08/2025 it was decided to pay a dividend.
• 1. Record date (ex-date): 28/08/2025

Payment date: 10/09/2025

3. Payment details:

• Dividend distributed by an Israeli resident company (see section 7a for composition of dividend sources and tax rates)
• Dividend distributed by a Real Estate Investment Trust (see section 7c for composition of dividend sources and tax rates)

Eligible Security Number	Security Name	Dividend Amount per Security	Dividend Amount Currency	Payment Currency	Representative Rate for Payment Date	Individual Tax %	Corporate Tax %
1132356	INROM	0.1288681	NIS	NIS	___	25	0

Dividend distributed by a foreign resident company (see section 7b for tax rates)

Security Number	Security Name	Gross Amount per Security	Currency	Tax Abroad %	Tax by Treaty %	Remaining Individual Tax in Israel %	Remaining Corporate Tax in Israel %
___	___	___	___	___	___	___	___

Amount to be Paid in Israel per Security	Payment Currency	Representative Rate for Payment Date	Actual Individual Tax Rate in Israel %	Actual Corporate Tax Rate in Israel %
___	___	___	___	___

Note: The dividend amount to be paid must be specified with up to 7 decimal places when the currency is NIS, and up to 5 decimal places if the currency is other.

• 1. Total dividend amount to be paid: 19,124,003 NIS _________.
• 1. Retained earnings of the corporation as defined in section 302 of the Companies Law, 1999, after the distribution subject of this report: 576,549,997 NIS _________.
• 1. Procedure for approving the dividend distribution: As detailed in the attached file.

The above distribution is not subject to court approval according to section 303 of the Companies Law: No

The final dividend amount per share is subject to changes due to _________.

Note: The final dividend amount per share can be updated up to 2 trading days before the record date.

1. The following withholding tax rates are for the purpose of withholding tax by TASE members.

7a. Composition of dividend sources distributed by an Israeli resident company from shares and financial instruments, excluding REIT funds.

	% of Dividend	Individuals	Companies	Foreign Residents
Taxable income for corporate tax (1)	100	25%	0%	25%
Income originating abroad (2)	0	25%	23%	25%
Income from approved/preferred enterprise (3)	0	15%	15%	15%
Income from Irish preferred enterprise until 2013 (4)	0	15%	15%	4%
Income from Irish preferred enterprise from 2014 (5)	0	20%	20%	4%
Preferred income	0	20%	0%	20%
Income from approved tourism/agricultural enterprise (6)	0	20%	20%	20%
Income from approved/preferred enterprise that submitted a waiver notice (7)	0	15%	0%	15%
classified Distribution as capital gain	0	25%	23%	0%
Distribution by Participating unit	0	0	0	0
Other	0	0	0	0

Explanation:

(1) Taxable income for corporate tax - income from profit distribution or dividend originating from income produced or accrued in Israel, received directly or indirectly from another entity subject to corporate tax.

(2) Income originating abroad is income produced or accrued abroad and not taxed in Israel.

(3) Including income from a preferred tourism enterprise with a selection/operation year up to 2013.

(4) Irish preferred enterprise with a selection year up to 2013.

(5) Irish preferred enterprise with a selection year from 2014 onwards.

(6) Including income from a preferred tourism enterprise with a selection/operation year from 2014 onwards.

(7) Approved or preferred enterprise that submitted a waiver notice by 30.6.2015, after corporate tax was deducted.

7b. Dividend distributed by a foreign resident company

	Individuals	Companies	Foreign Residents
Dividend distributed by a foreign resident company	25%	23%	0%

7c. Dividend distributed by a Real Estate Investment Trust

	% of Dividend	Individuals (1)	Companies	Foreign Resident Companies	Exempt Trust Fund	Pension Fund (2)
From real estate appreciation, capital gain, and depreciation (3)	___	25%	23%	23%	0%	0%
Other taxable income (e.g., rent)	___	47%	23%	23%	23%	0%
From income producing real estate for rental housing	___	20%	20%	20%	0%	0%
Income taxed by the fund (4)	___	25%	0%	25%	0%	0%
Extraordinary income	___	70%	70%	70%	60%	70%
Other	___	___	___	___	___	___
Weighted withholding tax rate	100%	___	___	___	___	___

Explanation:

(1) Individuals - including taxable trust fund income, foreign resident individuals.

(2) Pension fund for pension, provident, or compensation as defined in the Income Tax Ordinance, as well as a foreign pension fund resident in a reciprocating country.

(3) From real estate appreciation or capital gain, except from the sale of real estate held for a short period, and from income in the amount of depreciation expenses.

(4) Distribution from income taxed by the fund according to section 64A4(e).

• 1. Number of dormant securities of the corporation not entitled to dividend payment and for which a waiver letter must be provided to receive the dividend payment: 0
• 1. Effect of the dividend distribution on convertible securities:
  2. The company has no convertible securities
  3. The dividend distribution has no effect on convertible securities
  4. The effect of the dividend distribution on convertible securities is as follows:

Security Name	Security Number	Remarks
___	___	___

1. Recommendations and decisions of the directors regarding the dividend distribution according to Regulation 37(a)(1) of the Securities Regulations (Periodic and Immediate Reports), 1970:

As detailed in the attached file.

_________

nelave_dividend_21082025_isa.pdf

Details of authorized signatories on behalf of the corporation:

	Signatory Name	Position
1	Peretz Shahar	Acting CEO
2	Sagiv Mauda	CFO

Explanation: According to Regulation 5 of the Periodic and Immediate Reports Regulations (1970), a report submitted under these regulations must be signed by those authorized to sign on behalf of the corporation. The staff's position on the matter can be found on the Authority's website: Click here.

Securities of the corporation are listed for trading on the Tel Aviv Stock Exchange

Short name: INROM CONSTRUCTION INDUSTRIES LTD

Address: Golan (Beit Golan) 1, P.O. Box 1120, Kiryat Sde HaTeufa, 7019802 Phone: 03-9718181 Fax: 03-9718193

Email: tair@inrom-group.co.il Company website: https://inrom-group.co.il/

Previous names of the reporting entity: INROM CONSTRUCTION INDUSTRIES LTD

Electronic signatory name: Gigi Tair Position: Chief Legal Counsel and Company Secretary Employer company name:

Address: Golan 1, Airport City, 7019802 Phone: 054-4435175 Fax: 03-9718193 Email: tair@inrom-group.co.il

Form structure update date: 15/07/2025