“We are discussing specific implementation measures, including a special dividend, and our next shareholder-return policy with the board and management,” Park said. Samsung posted second-quarter revenue of 171.5 trillion won ($121.2 billion) and operating profit of 89.5 trillion won. Cash generated from operations exceeded 145 trillion won in the first half, while net cash — cash holdings minus borrowings — reached 167.59 trillion won at the end of June, roughly double the amount from a year earlier. “Samsung is seriously considering a special dividend,” an industry source familiar with the matter said. KB Securities estimates that Samsung’s next shareholder return program could amount to between 100 trillion won and 200 trillion won annually.