OUTSOURCING Inc. announces that at the Board of Directors meeting held on December 08, 2023, the Board of Directors passed a resolution to revise its dividend forecasts for the fiscal year ending December 31, 2023, not to distribute any dividend from surplus for the record date of December 31, 2023, and to abolish the shareholder benefit program in light of the tender offer (hereinafter, "the Tender Offer") that will be commenced for the common shares of the Company by K.K. BCJ-78 (hereinafter, "the Tender Offeror") to be carried out as part of a management buyout (MBO).