Appropriation of profit

Proposal of the Board of Directors to the Annual General Meeting of 13 April 2026

Amounts in Swiss francs

2025

2024

Profit for the year

290,591,921

288,153,102

Profit carried forward from previous year

702,383

908,900

Total distributable profit

291,294,303

289,062,001

Withdrawal from statutory capital reserves

66,937,500

64,359,619

Total available for distribution by the Annual General Meeting

358,231,803

353,421,620

The Board of Directors proposes to the Annual General Meeting that the above amount be appropriated as follows:

Allocation to statutory retained earnings reserve

0

0

Allocation to voluntary retained earnings reserve

224,000,000

224,000,000

Distribution of 2.70 Swiss francs per share (previous year: 2.60 Swiss francs per share)1)

133,874,999

128,719,237

of which dividend of 1.35 Swiss francs per share (previous year: 1.30 Swiss francs per share)

66,937,500

64,359,619

of which distribution from statutory capital reserves of 1.35 Swiss francs per share (previous year: 1.30 Swiss francs per share)

66,937,500

64,359,619

Profit carried forward to new account

356,804

702,383

Total

358,231,803

353,421,620

1)Shares owned by Luzerner Kantonalbank AG at the time of payment are not entitled to distribution. As a result, the reported distribution amount may be reduced accordingly. For this reason, the dividend payment for the previous year is 594,353 Swiss francs lower than in last year's financial report (although the profit carried forward has increased).

Distribution

If the proposal is approved, the distribution will be paid out as follows:1)

2025

2024

Amounts in Swiss francs

Gross

35 % withholding tax

Net

Gross

35 % withholding tax

Net

Dividend

1.350

0.473

0.878

1.300

0.455

0.845

Distribution from statutory capital reserves

1.350

0.000

1.350

1.300

0.000

1.300

Total

2.700

0.473

2.228

2.600

0.455

2.145

1)The last trading day for entitlement to receive the distribution is Wednesday, 15 April 2026. From Thursday, 16 April 2026, the shares are traded ex-distribution. The record date is Friday, 17 April 2026. If approved by the Annual General Meeting, the distribution of 2.70 Swiss francs per registered share will be credited to shareholders on Monday, 20 April 2026.