FRUTA FRUTA INC.

<h3>3. Dividend Policy</h3>
Since its founding, the Company has retained all available earnings internally to strengthen its financial position and prepare for future business development, and has not paid dividends. Given that the Company recorded significant operating losses through the previous fiscal period, we regret to inform shareholders that dividend payments will be suspended for the time being.
Going forward, once the Company strengthens its equity capital through measures such as the exercise of stock acquisition rights, recovers its business performance, strengthens its financial position, and reaches a point where it is judged that the Company's scale and earnings have stabilized, we intend to work toward returning profits to shareholders through dividends, taking into account our operating results and financial condition.
When the Company distributes surplus earnings as dividends, our basic policy is to conduct year-end dividends once per fiscal year. The decision-making authority for dividends rests with the shareholders' meeting.
Additionally, the Company's articles of incorporation provide that interim dividends may be implemented by board of directors resolution.
For the current fiscal period, no dividend will be paid.

The company retains all available earnings internally to strengthen its financial position and prepare for future business expansion. Once business performance recovers and the company's financial condition stabilizes, reaching a period of stable corporate scale and profitability, the company will consider returning profits to shareholders through dividends, taking into account management results and financial condition at that time. When dividends are implemented, the basic policy is to pay dividends once per year at the fiscal year-end.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	0	0	-
FY2025	Actual(2025/05/15)	0	0	0	-
	Forecast(2024/05/15)	0	0	0	-
FY2024	Actual(2024/05/15)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/16)	0	0	0	-
FY2022	Actual(2022/05/16)	0	0	0	-
	Forecast(2021/05/14)	0	0	0	-
FY2021	Actual(2021/05/14)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2020	Actual(2020/11/13)	0	0	0	-

FRUTA FRUTA INC. (2586) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)