For a technology company, MIND CTI Ltd has an unusual dividend policy in that it, based on certain approvals by its Board of Directors and, in some special situations, the Courts of Israel, pays out ordinary dividends amounting to approximately the company's net income for the previous year (once a year, a cash dividend will be distributed, subject to review and approval by the company's board of directors, and the dividend amount will be equal to the company's EBITDA plus financial income (expenses) minus taxes on income.)