ArtGreen Co.,Ltd

<h3 class="smt_head2">3 [Dividend Policy]</h3>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company has prioritized building up internal reserves and strengthening its management foundation through capital investments and other initiatives to prepare for future business development. While the Company has not paid dividends to date, returning profits to shareholders is recognized as an important management priority.</p>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Going forward, the Company's basic policy is to implement dividends on a continuous and stable basis while maintaining necessary internal reserves and comprehensively considering business performance and financial condition.</p>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company's basic policy is to pay dividends from surplus once per fiscal year as a year-end dividend, with the shareholders' meeting serving as the decision-making body. For the 34th fiscal year, no dividend was paid.</p>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company intends to effectively utilize retained earnings to strengthen its financial position for long-term stability of its management foundation and to realize continuous expansion and development of its business.</p>

<p class="smt_text6" style="orphans:0;widows:0;padding-left:9pt;text-indent:9pt;">The Company's articles of incorporation provide that, by board of directors resolution, interim dividends as defined in Article 454, Paragraph 5 of the Companies Act may be paid to shareholders or registered pledgees of shares recorded in the final shareholder register as of April 30 each year.</p>

<p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">In appreciation of shareholders' continued support, the Company has implemented a shareholder benefit program targeting shareholders holding 100 shares (one unit) or more as of October 31 each year, with the primary aim of encouraging shareholders to hold Company shares on a long-term basis.</p>

<p>Our basic policy is to maintain necessary retained earnings while pursuing a continuous and stable dividend policy that takes into account overall business performance and financial condition. We distribute dividends from surplus earnings once per year as a year-end dividend. Retained earnings are effectively utilized as funds to strengthen our financial position for long-term business stability and to realize continuous expansion and development of our operations.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/12/12)	0	0	0	-
FY2025	Actual(2025/12/12)	0	0	0	-
	Forecast(2024/12/12)	0	0	0	-
FY2024	Actual(2024/12/12)	0	0	0	-
	Forecast(2023/12/14)	0	0	0	-
FY2023	Actual(2023/12/14)	0	0	0	-
	Forecast(2022/12/13)	0	0	0	-
FY2022	Actual(2022/12/13)	0	0	0	-
	Forecast(2021/12/14)	0	0	0	-
FY2021	Actual(2021/12/14)	0	0	0	-
	Forecast(2020/12/10)	0	0	0	-
FY2020	Actual(2020/12/10)	0	0	0	-
	Forecast(2020/09/11)	0	0	0	-
FY2019	Actual(2020/12/10)	0	0	0	-

ArtGreen Co.,Ltd (3419) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)