zig-zag,Inc.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. However, we believe that allocating resources to aggressive investments for sustainable growth and business expansion represents the greatest return of profits to shareholders. Accordingly, the Company has not paid dividends since its founding.
That said, we intend to consider profit return measures to shareholders in the future, taking into account management performance, financial condition, business investment plans, the status of retained earnings, and the business environment surrounding the Company. However, the possibility of implementing dividends and the timing thereof remain undetermined at this time. Retained earnings will be allocated to personnel recruitment, sales promotion activities, advertising activities, and other initiatives to further expand our business.
Should the Company distribute surplus earnings, the basic policy is to conduct dividend distributions twice annually: an interim dividend and a year-end dividend. The Company's Articles of Incorporation provide that, pursuant to Article 459, Paragraph 1 of the Companies Act, the Board of Directors shall be the decision-making body for surplus dividend distributions, except where otherwise provided by law.

The company has not paid dividends since its founding, but plans to consider shareholder returns in the future based on business performance and financial condition. Retained earnings will be used for hiring personnel for business expansion and promotional activities. If dividends are implemented, the basic policy is to distribute them twice per year.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/07/14)	0	0	0	-
FY2025	Actual(2025/07/14)	0	0	0	-
	Forecast(2025/04/14)	0	0	0	-
FY2024	Actual(2025/04/14)	0	0	0	-

zig-zag,Inc. (340A) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)