VRAIN Solution, Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>Our company is still in a growth phase and views strengthening our financial position and securing competitive advantage as key management priorities. At this time, we believe that building up retained earnings and allocating funds to investments that enhance profitability and expand our business scale will lead to stable and sustainable profit returns to shareholders in the future. Accordingly, we are not paying dividends in the current fiscal year.Going forward, we intend to implement profit returns to shareholders while taking into account the financial condition and operating results of each fiscal year. However, the timing and feasibility of dividend payments remain undetermined at this time.We intend to use retained earnings effectively as funds for strengthening our financial foundation and investments to support business growth.When we implement dividend payments, our basic policy is to conduct dividend distributions twice annually—interim dividends and year-end dividends. The Board of Directors will be the decision-making body for these dividend distributions.Our Articles of Incorporation provide that matters specified in Article 459, Paragraph 1 of the Companies Act may be determined by Board of Directors resolution rather than shareholder approval, except where otherwise provided by law.

At present, our policy is to build up retained earnings and allocate them to investments that strengthen profitability and expand our business scale, thereby leading to future profit returns to shareholders. In the future, we plan to implement shareholder returns by taking into account the financial condition and operating results of each fiscal year, though the timing remains undecided. When dividends are paid, our basic policy is to distribute them twice per year.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/04/14)	0	0	0	-
FY2025	Actual(2025/04/14)	0	0	0	-
	Forecast(2024/04/15)	0	0	0	-
FY2024	Actual(2024/04/15)	0	0	0	-
FY2023	Actual(2024/04/15)	0	0	0	-

VRAIN Solution, Inc. (135A) Dividends

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Dividend History (Forecasts, Revisions, Actuals)