Gravity reported consolidated Q2 2026 revenue of ₩161.9 billion, down 5.2% from a year earlier, while operating profit rose 40.2% to ₩27.6 billion, supporting its first interim dividend since the company was founded in 2000 and since its Nasdaq listing in 2005. The interim dividend totals ₩30.6 billion, or ₩4,400 per share, and is scheduled to be paid on September 2 to shareholders in South Korea and the United States. The payout is the first shareholder return carried out under Gravity's previously announced capital allocation strategy. The company said the framework rests on four pillars: investment in global marketing and new game development, diversification into gaming platforms and outsourcing, maintaining financial flexibility, and enhancing shareholder value. It said the dividend amount was determined using distributable reserves and an assessment of financial stability based on the most recent fiscal year's financial statements. Gravity has also outlined a $200 million investment program for 2026 to 2028, split evenly between growth investments in game development and marketing and strategic investments in content platforms and outsourcing businesses. The company said it plans to use the dividend decision to strengthen investor relations and broaden its domestic and international investor base as it seeks to build a more shareholder-friendly profile.