INGS inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3><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;">The Company recognizes returning profits to shareholders as an important priority. However, we believe it is equally important to continuously expand corporate value, maintain sound financial conditions for stable business operations, and build sufficient internal reserves for future business expansion. Accordingly, our surplus funds have been used to expand business scale, recruit and develop talent for business operations, and strengthen our financial position. As a result, we have not paid dividends to date.</p><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;">For the foreseeable future, our policy is to prioritize building internal reserves. We intend to use these retained funds effectively to strengthen our management foundation and support future business expansion. However, we will consider returning profits to shareholders in the future, taking into account business conditions, financial performance, investment plans, and financial position.</p><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;">When dividends are implemented in the future, our basic policy is to pay dividends once per year. The Board of Directors will make dividend decisions.</p>

<p>For the time being, we will focus on building internal reserves. These retained earnings will be used as funds for future business expansion and strengthening our management foundation. In the future, we will consider returning profits to shareholders by taking into account the business environment, financial performance, investment plans, and financial condition. When we do pay dividends, our basic policy is to do so once per year.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/15)	0	0	0	-
FY2025	Actual(2025/10/15)	0	0	0	-
	Forecast(2024/10/15)	0	0	0	-
FY2024	Actual(2024/10/15)	0	0	0	-
FY2023	Actual(2024/10/15)	0	0	0	-

INGS inc. (245A) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)