It's very simple. At the end of the month (March), NTEK filed a notice of corporate action with FINRA letting them know that a dividend is planned and those holding shares on that date of notice will be qualified to receive the dividend based on the holdings as of that date. The notice requires a 10 day window, so those holding shares on April 14th will be paid. The financials are due by May 15th, and once they are done the dividend is calculated based on them. The company has declared it intends to pay 10% of the quarterly profits as a dividend.