JTEC CORPORATION

<h3>3. Dividend Policy</h3>
Our basic policy is to maintain stable, continuous dividend payments while securing sufficient retained earnings necessary for future business development and strengthening our financial position.
Our basic policy is to distribute dividends once per fiscal year as a year-end dividend only.
Our articles of incorporation provide that interim dividends may be paid as prescribed in Article 454, Paragraph 5 of the Companies Act, and that dividend distributions may be executed by board of directors resolution in accordance with Article 459, Paragraph 1 of the same act.
We intend to use retained earnings for strategic investments to strengthen our cost competitiveness in response to anticipated changes in the business environment, enhance our technology and manufacturing development capabilities to meet market needs, increase market share in existing businesses, and establish new businesses that will further enhance our corporate value.
In the near term, we believe it is important to invest in strengthening cost competitiveness, expanding production capacity, and building enhanced research and development capabilities to pursue business opportunities in rapidly growing markets. Our policy is to prioritize building up retained earnings as the source for these investments. However, once certain milestones are achieved, we intend to pursue a shareholder return policy based on stable and sustainable dividends.
Regarding dividends for the current fiscal year, although we recorded net profit, we have decided not to pay dividends in order to strengthen our financial position and support future business development and retained earnings accumulation.

Our basic dividend policy is to maintain stable dividends while securing internal reserves for future business development and strengthening our management foundation. We distribute retained earnings once per year as a year-end dividend only. We use internal reserves for investments in strengthening our technology and manufacturing development capabilities and establishing new businesses. Once we reach certain milestones, we plan to return profits to shareholders through stable and sustainable dividends.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/13)	0	0	0	-
FY2025	Actual(2025/08/13)	0	0	0	-
	Forecast(2024/08/09)	0	0	0	-
FY2024	Actual(2024/08/09)	0	0	0	-
	Forecast(2023/08/10)	0	0	0	-
FY2023	Actual(2023/08/10)	0	0	0	-
	Forecast(2022/08/12)	0	0	0	-
FY2022	Actual(2022/08/12)	0	0	0	-
	Forecast(2021/08/12)	0	0	0	-
FY2021	Actual(2021/08/12)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2020	Actual(2020/11/13)	0	0	0	-

JTEC CORPORATION (3446) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)