Ai ROBOTICS INC.

<h3>3. Dividend Policy</h3>
The Company views returning profits to shareholders as important, while also positioning the strengthening of its financial position, business expansion, and securing competitiveness as key management priorities.
The Company's basic dividend policy is to recognize profit returns to shareholders as an important management objective. We comprehensively consider business performance trends, financial condition, and capital requirements based on business plans, and distribute profits in line with management results while maintaining a balance with retained earnings. The Company currently considers itself to be in a growth phase. Therefore, we believe that prioritizing the buildup of retained earnings and pursuing further business expansion will deliver the greatest profit returns to shareholders. Going forward, we plan to continue strengthening retained earnings for the near term, allocating funds to securing talented personnel, adopting new technologies, and developing new products, with the aim of enhancing corporate value. The timing and possibility of future dividend payments remain undetermined.
When distributing surplus, the basic policy is to implement year-end dividends once annually. The Articles of Incorporation provide that interim dividends may be paid once annually in addition to year-end dividends, and that surplus distributions may be made on other dates as determined by the Board of Directors. The Company's Articles of Incorporation also provide that, pursuant to Article 459, Paragraph 1 of the Companies Act, dividends may be determined by Board of Directors resolution, except where otherwise provided by law.

Our basic dividend policy is to distribute profits in line with business performance while maintaining a balance between retained earnings and shareholder returns. We comprehensively consider business trends, financial condition, and capital requirements in making these decisions. Since we are currently in a growth phase, we prioritize building up retained earnings to invest in securing talent, adopting new technologies, and developing new products. When dividends are paid, we plan to distribute them once annually as a year-end dividend.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	0	0	-
FY2025	Actual(2025/05/14)	0	0	0	-
	Forecast(2024/11/13)	0	0	0	-
FY2024	Actual(2024/11/13)	0	0	0	-

Ai ROBOTICS INC.【JP:247A】Dividends

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Dividend History (Forecasts, Revisions, Actuals)