GFOOT CO.,LTD.

<h3>3. Dividend Policy</h3>

The Company recognizes returning profits to shareholders as one of its key management priorities. Our basic policy is to provide appropriate profit distributions to shareholders while securing retained earnings necessary for business expansion and productivity improvements, thereby strengthening our competitive position.


The Company's Articles of Incorporation provide that dividend distributions of surplus and acquisition of treasury stock as prescribed in Article 459, Paragraph 1 of the Companies Act may be executed by Board of Directors resolution without shareholder approval, except where otherwise provided by law.


Regarding the dividend for the current fiscal year, due to a net loss of 1,008 million yen, we regret to announce that no dividend will be paid.


Retained earnings will be allocated to opening costs for new store locations and utilized for renovations of existing stores and system investments to support business expansion.

Our basic policy is to distribute profits fairly to shareholders while securing retained earnings for business expansion and productivity improvements to strengthen our competitive position. We allocate retained earnings toward opening new stores, renovating existing locations, and investing in systems to drive business growth.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/04/11)	0	0	0	-
FY2025	Actual(2025/04/11)	0	0	0	-
	Forecast(2024/04/10)	0	0	0	-
FY2024	Actual(2024/04/10)	0	0	0	-
	Forecast(2023/04/12)	0	0	0	-
FY2023	Actual(2023/04/12)	0	0	0	-
	Forecast(2022/04/08)	0	0	0	-
FY2022	Actual(2022/04/08)	0	0	0	-
	Forecast(2021/04/09)	0	0	0	0.0%
FY2021	Actual(2021/04/09)	0	0	0	-
	Forecast(2020/10/07)	0	0	0	-
FY2020	Actual(2020/10/07)	5	5	10	-

GFOOT CO.,LTD. (2686) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)