BASE FOOD, Inc.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. However, our policy is to make dividend payments only after comprehensively evaluating our financial condition, operating results, and overall management situation, while securing internal reserves necessary to strengthen our financial position for sustained business development and long-term stability. Since the Company's establishment through the current fiscal year, no dividends have been paid.
Going forward, we will make dividend decisions by comprehensively considering business performance trends, financial conditions, and growth strategies including future business and investment plans, while maintaining a balance with internal reserves. However, the timing and feasibility of dividend implementation remain undetermined at this time.
We intend to effectively utilize retained earnings for investments to strengthen profitability and develop our business foundation, as well as for hiring personnel to support future growth.
When distributing surplus, we will principally implement year-end dividends. Our Articles of Incorporation provide for the possibility of interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act. The decision-making authority for surplus distribution is designated as the Board of Directors for interim dividends and the General Shareholders' Meeting for year-end dividends.

We aim to pay dividends by comprehensively assessing our financial condition and business performance while maintaining a balance with retained earnings. However, the timing of dividend payments has not been determined at this time. If we do pay dividends, we plan to distribute them once per fiscal year as a year-end dividend. We intend to use retained earnings effectively for investments to strengthen profitability, develop our business foundation, and hire personnel to support growth.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/04/14)	0	0	0	-
FY2026	Actual(2026/04/14)	0	0	0	-
	Forecast(2025/04/14)	0	0	0	-
FY2025	Actual(2025/04/14)	0	0	0	-
	Forecast(2024/04/15)	0	0	0	-
FY2024	Actual(2024/04/15)	0	0	0	-
	Forecast(2023/04/14)	0	0	0	-
FY2023	Actual(2023/04/14)	0	0	0	-
	Forecast(2023/01/16)	0	0	0	-
FY2022	Actual(2023/01/16)	0	0	0	-

BASE FOOD, Inc. (2936) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)