Hanoi, 12 August 2026 - Masan High-Tech Materials Corporation (HNX-UPCOM: MSR, “MSR” or the “Company”) today announced that its Board of Directors has approved the organization of a collection of written opinions of the Company’s shareholders (the “Collection of Shareholders’ Opinions”) in order to approve an advance cash dividend for 2026 of 10% of par value, equivalent to VND1,000 per share. Supported by global supply-security tailwind, MSR’s position as the world’s largest ex-China producer of midstream and downstream tungsten products gives management the confidence to propose the company’s first step to sustainably return capital to shareholders.

“We're a structurally strategic critical-minerals company that has turned cash-flow-positive, is deleverging faster than planned, and is now proposing its first distribution to shareholders with net cash on the horizona” said Chairman of Masan High-Tech Materials, Mr. Danny Le.

If approved by shareholders, the advance dividend would be VND1,000 per share, equivalent to 10% of par value and an aggregate distribution of approximately VND1,100 billion, equaling 50% of MSR’s 1H2026 NPAT, or an annualized dividend yield of approximately 5% . The book closing date for the Collection of Shareholders’ Opinions, and the record date and payment date for the dividend, will be determined and announced in accordance with applicable regulations.

The proposal marks an important milestone in MSR’s capital-allocation journey, reflecting the Company’s ability to convert improved earnings into shareholder returns. In 1H2026, MSR delivered VND2,202 billion in NPAT Pre-MI, compared with a loss of VND216 billion in 1H2025, already approximately 88% of the upper end of full-year guidance. Should prevailing market conditions continue through the remainder of the year, MSR expects to materially exceed the upper end of its FY2026 earnings guidance and have greater visibility on future dividend payments.

The proposed dividend does not change MSR’s deleveraging trajectory. Net Debt/EBITDA improved to 2.1x at the end of 2Q2026, and after giving effect to the proposed dividend payment, MSR continues to expect to materially outperform its previously communicated year-end Net Debt/EBITDA target of approximately 1.7x. The Company also remains on track toward a net cash position during 2027. If approved, the distribution would demonstrate that MSR can begin returning capital to shareholders while preserving balance-sheet discipline and funding its long-term growth.

The proposal also reflects a consistent capital-allocation approach across Masan Group, under which each business unit funds its own growth, strengthens its balance sheet, and then begins returning capital to its shareholders as it reaches sustained profitability. If approved, MSR would join the Group’s other cash-generative platforms in contributing to shareholder returns and to the financial flexibility of the Group as a whole.