ROXX, Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company views returning profits to shareholders as an important management priority. However, as we are currently in a growth phase, we believe that the greatest benefit to shareholders comes from strengthening our financial position and expanding our business by building up internal reserves and allocating funds to working capital and capital expenditures for further business expansion.<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">Regarding future dividend distributions, we intend to provide stable and continuous profit returns to shareholders while strengthening our earnings capacity and establishing our business foundation, taking into account the status of our internal reserves and the business environment surrounding the Company. At this time, the possibility of implementing dividends and the timing of such implementation remain undetermined.<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">The Company's Articles of Incorporation provide that matters specified in Article 459, Paragraph 1 of the Companies Act may be determined by Board of Directors resolution, except where otherwise provided by law. The Articles of Incorporation also specify that the record date for dividend distributions shall be September 30 for year-end dividends and March 31 for interim dividends, with the ability to set other record dates for dividend distributions.

During our growth phase, we prioritize strengthening our financial position and building internal reserves to support business expansion. We allocate these reserves to working capital and capital expenditures, which we consider the greatest form of shareholder value creation. Going forward, we will continue to enhance our earnings capacity and strengthen our business foundation, while implementing stable and consistent profit returns to shareholders based on the status of our internal reserves and business environment.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/11)	0	0	0	-
FY2025	Actual(2025/11/11)	0	0	0	-
	Forecast(2024/11/13)	0	0	0	-
FY2024	Actual(2024/11/13)	0	0	0	-
FY2023	Actual(2024/11/13)	0	0	0	-

ROXX, Inc. (241A) Dividends

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