AltPlusInc.

<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 recognizes that returning profits to shareholders while strengthening our financial foundation, securing competitiveness, and actively pursuing business expansion are important management priorities. Our basic policy is to provide appropriate profit returns in accordance with performance each period. Following this policy, we target a consolidated dividend payout ratio of 20%. However, regarding dividends for the current period, we have decided not to pay dividends due to a net loss recorded in the current period.</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;">Regarding dividends for the next fiscal period (fiscal year ending September 2025) and beyond, specific dividend implementation methods and timing have not been determined at this time. However, following the above policy, we aim to resume dividends by building up internal reserves and establishing a business structure capable of generating stable earnings. The Company's basic policy is to pay dividends once annually as a year-end dividend. However, our Articles of Incorporation provide that interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act may be paid. The decision-making authority for these dividends is the Board of Directors for interim dividends and the General Meeting of Shareholders for year-end dividends.</p><p class="smt_text6" style="orphans:0;widows:0;"> </p>

<p>Our basic policy is to return profits to shareholders appropriately based on our performance each period, with a target consolidated payout ratio of 20%. While we normally pay dividends once per year as a year-end dividend, our articles of incorporation also allow for interim dividends. We aim to resume dividends while strengthening our internal reserves and building a stable earnings structure.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2025/11/13)	0	0	0	-
FY2024	Actual(2024/11/07)	0	0	0	-
FY2023	Actual(2023/11/09)	0	0	0	-
FY2022	Actual(2022/11/10)	0	0	0	-
	Forecast(2022/08/12)	0	0	0	-
FY2021	Actual(2021/11/11)	0	0	0	-
FY2020	Actual(2020/11/12)	0	0	0	-
FY2019	Actual(2020/11/12)	0	0	0	-

AltPlusInc. (3672) Dividends

Dividend Policy

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Dividend History (Forecasts, Revisions, Actuals)