Villar International Ltd.

Notice of Dividend Amount • Nov 26, 2025

VILLAR INTERNATIONAL LTD

Company Number: 520038910

To:

Israel Securities Authority (www.isa.gov.il) Tel Aviv Stock Exchange Ltd (www.tase.co.il)

Form T081 (Public)

MAGNA Submission Date: 25/11/2025

Reference: 2025-01-092271

The corporation will schedule the report for publication on: 26/11/2025 09:20

Immediate Report on Distribution of Cash Dividend to Securities

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

1. We hereby report that on 25/11/2025 the payment of a dividend was decided.

2. Record date (ex-date): 04/12/2025

Payment date: 15/12/2025

3. Payment details:

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

Eligible security number	Name of security	Dividend amount per security	Dividend currency	Payment currency	Applicable exchange rate date	Individual tax %	Company tax %
416016	Villar M.R	1.856909	NIS	NIS	-	25	0

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

Section 2 (empty - no entries given)

Note: When the dividend amount is in NIS, it should be specified to seven decimal places; if in another currency, to five decimal places.

Dividend amount per security: 1.856909

• 1. The total amount of dividend to be paid is: 32,900,000 NIS
• 1. Remaining profits of the corporation as defined in section 302 of the Companies Law, 1999, after this distribution: 3,252,967,000 NIS

6. Dividend approval procedure:

The dividend distribution was approved by the company board of directors on 25/11/2025, as detailed in the attached file.

The above distribution is not subject to court approval under section 303 of the Companies Law.

The final dividend per share is subject to changes due to ________

The final dividend per share may be updated up to 2 trading days before the record date.

• 1. Tax withholding rates below apply for processing at source by TASE members.
• 7a. Composition of dividend sources distributed by an Israeli resident company from shares and financial instruments except REITs:

	% of dividend	Individuals	Companies	Foreign Residents
Corporate taxable income (1)	100	25%	0%	25%
Income from abroad (2)	0	25%	23%	25%
Approved/Preferred enterprise income (3)	0	15%	15%	15%
Preferred Irish enterprise until 2013 (4)	0	15%	15%	4%
Preferred Irish enterprise from 2014 (5)	0	20%	20%	4%
Preferred income	0	20%	0%	20%
Approved tourism/agricultural enterprise (6)	0	20%	20%	20%
Approved/preferred enterprise with waiver (7)	0	15%	0%	15%
Capital gain classified distribution	0	25%	23%	0%
Distribution via participating unit	0	0	0	0
Other	0	0	0	0

Explanations:

• 1. Corporate taxable income: Income from profit distributions/dividends from income produced or accrued in Israel, directly or indirectly from another entity subject to corporate tax.
• 1. Income from abroad: Income generated abroad and not taxed in Israel.
• 1. Includes income from approved tourism enterprises if the option/execution year is up to 2013.
• 1. Preferred Irish enterprise with choice year up to 2013.
• 1. Preferred Irish enterprise with choice year from 2014 onwards.
• 1. Includes income from approved tourism/agricultural enterprise if the option/execution year is from 2014 onwards.
• 1. Approved/preferred enterprise which submitted a waiver until 30/6/2015 after company tax was deducted from it.

Other sources:

7b. Dividend distributed by a foreign resident company

	Individuals	Companies	Foreign Residents
Dividend from foreign resident company	25%	23%	0%

7c. Dividend distributed by a Real Estate Investment Trust

	% of dividend	Individuals(1)	Companies	Foreign resident companies	Tax-exempt trust fund	Pension fund(2)
From land appreciation/capital gains/depreciation(3)	0	25%	23%	23%	0%	0%
Other taxable income (e.g., rental)	0	47%	23%	23%	23%	0%
From income-producing real estate for housing rental	0	20%	20%	20%	0%	0%
Income taxed in REIT hands (4)	0	25%	0%	25%	0%	0%
Exceptional income	0	70%	70%	70%	60%	70%
Other	0
Weighted tax deduction %	100

• (1) Individuals including taxable mutual fund income, foreign resident individuals.
• (2) Pension and provident funds as defined in the Income Tax Ordinance, including foreign pension funds from treaty states.
• (3) From real estate appreciation or capital gain, except from short-term real estate sale, including income at depreciation expense amount.

• (4) Distribution from income taxed at the trust in accordance with section 64a4(e).

• Number of the corporation's dormant securities not entitled to dividend and for which a waiver letter for payment

• Effect of the dividend distribution on convertible securities:

Other sources: ________

must be provided: ________

• The company has no convertible securities
• The dividend distribution has no effect on the convertible securities
• The effect of the dividend distribution on the convertible securities is as follows:

Name of security	Security number	Remarks
Employee warrants plan 2023	1197854	Exercise price per share will be reduced by the cash dividend per share

1. Directors' recommendations and decisions regarding the dividend distribution in accordance with Regulation 37(a) (1) to the Securities Regulations (Periodic and Immediate Reports), 1970:

Attachment: Villar_Dividend_November_2025_isa.pdf

Authorized Signatories for the Corporation:

#	Name	Position
1	Matan Tisar	Chief Executive

Note: According to Regulation 5 of the Periodic and Immediate Reports Regulations (1970), ^a report pursuant to these regulations must be signed by the authorized signatories of the corporation. Staff position can be found on the Authority's website: Click here

Company Details:

Abbreviated name: Villar

Address: P.O. Box 3146, Industrial Park, Caesarea, 38900

Phone: 04-6272770 | Fax: 04-6275832

Email: yossig@villar.co.il

Company Website: www.villar.co.il

Previous names: Tromasbest Curtain Walls & Partitions Ltd.

Electronic Reporter Name: Shlomovitz Guy

Position: Accountant

Employer Company Name: -

Reporter Address: 3 Ha'eshel St., Caesarea, 3088900

Phone: 04-6272770 Fax: 04-6275831

Email: guys@villar.co.il

Reference numbers for prior documents on the topic: None given

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

Form structure last updated: 21/10/2025

No images present in the provided document.