HeartCore clarifies one-time $0.13/share payment as distribution, not dividend; record Nov 10, pay Nov 17

HeartCore Enterprises, Inc.

One-time payment of $0.13/share classified as a distribution for U.S. federal tax purposes, correcting earlier dividend statement.
Record date for the distribution is November 10, 2025; payment expected on November 17, 2025.
Distribution amount represents approximately 16.8% of the company's stock price as of market close on October 27, 2025.
Original October 20 press release incorrectly described the payment as a dividend; tax treatment changed but economic amount unchanged.

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