HIROTA GROUP HOLDINGS Co.,Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text3" style="orphans:0;widows:0;line-height:13.5pt;">The Company views returning profits to shareholders as an important management priority. However, we currently consider ourselves to be in a growth phase and have not paid dividends since our establishment. At this time, we believe that strengthening our competitive position and expanding our business—by building up internal reserves and allocating them to new store openings, human resource development, and management system improvements—will ultimately deliver greater value to shareholders. In the future, we intend to implement dividend-based profit returns after comprehensively considering our business performance, growth prospects, and financial condition.</p><p class="smt_text3" style="orphans:0;widows:0;text-align:justify;padding-left:18pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:13.5pt;">Our basic policy is to pay dividends twice annually: an interim dividend and a year-end dividend. The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors.</p><p class="smt_text3" style="orphans:0;widows:0;text-align:justify;padding-left:18pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:13.5pt;">Additionally, our articles of incorporation provide that the Company may pay an interim dividend as defined in Article 454, Paragraph 5 of the Companies Act, with September 30 each year as the record date, upon board resolution.</p><p class="smt_text6" style="orphans:0;widows:0;line-height:8pt;">　</p>

<p>As the company is in a growth phase, we have not paid dividends since our establishment. Our basic policy is to allocate retained earnings to investments in new store openings, human resource development, and strengthening our management structure to enhance corporate value. In the future, we aim to return profits to shareholders through dividends by comprehensively considering business performance and financial conditions. Our basic policy is to pay dividends twice per year.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/05/15)	0	0	0	-
FY2026	Actual(2026/05/15)	0	0	0	-
	Forecast(2025/08/14)	0	0	0	-
FY2025	Actual(2025/08/14)	0	0	0	-
	Revision(2025/02/14)	-	0	0	-
	Forecast(2024/05/14)	0	0	0	-
FY2024	Actual(2024/05/14)	0	0	0	-
	Forecast(2023/05/12)	0	0	0	-
FY2023	Actual(2023/05/12)	0	0	0	-
	Forecast(2022/05/13)	0	0	0	-
FY2022	Actual(2022/05/13)	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	-

HIROTA GROUP HOLDINGS Co.,Ltd. (3346) Dividends

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Dividend History (Forecasts, Revisions, Actuals)