Company: SQM
Filing Date: 2025-06-12
Form Type: 6-K
Source: 0000909037-25-000030
Chunk: 34

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-06-12
Form: 6-K
Chunk 34
---
25

#### Dividends

#### Recognition of a dividend liability
A liability for a dividend payment is recognized when the dividend is duly authorized and is not at the entity's discretion. This corresponds to the date on which:

(a) The dividend declaration made, for example, by the Board of Directors, receives approval from the appropriate authority, such as the shareholders and/or as defined by contract or

(b) The dividend is declared.

For disclosures related to the Agreement with Codelco, see notes 1.6, 19.5 and 20.8.

#### Minimum Dividend
As required by Chilean law and regulations, the dividend policy is established by the Board of Directors and announced at the annual ordinary shareholders’ meeting. Shareholder’s approval of the dividend policy is not required. However, each year the Board must submit the declaration of the final dividend or dividends in respect of the preceding year, consistent with the then-established dividend policy, to the Annual Ordinary Shareholders’ Meeting for approval. As required by the Chilean Companies Act, unless otherwise decided by unanimous vote of the holders of issued shares, the Company must distribute a cash dividend in an amount equal to at least 30% of our consolidated net income for that year unless and to the extent there is a deficit in retained earnings. (See Note 20.5).

44

### Notes to the Consolidated Interim Financial Statements

#### March 31, 2025

#### 2.26

#### Earnings per share
The basic earnings per share amounts are calculated by dividing the net income for the period attributable to the ordinary owners of the parent by the weighted average number of ordinary shares outstanding during the period.

| Earnings per Share                                      |     | For the period from January to March of the year |     |             |
| 2025                                                    |     |                                             2024 |     |             |
| Gains (losses) attributable to the owners of the parent |     |                                          137,528 |     |    -869,508 |
| Weighted average number of shares                       |     |                                      285,637,916 |     | 285,638,240 |
| Basic earnings (losses) per share (US$)                 |     |                                           0.4815 |     |    (3.0440) 
       6,339 |
| Gains (losses) attributable to the owners of the parent |     |                                          137,528 |     |    -869,508