4Cs HD Co., Ltd.

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

<p class="smt_text6" style="orphans:0;widows:0;padding-left:18pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';font-size:9pt;">The Company has established a dividend policy to return an appropriate amount to shareholders while maintaining stable and continuous dividends, taking into account business performance. We recognize this as one of our most important management priorities.</p>

<p class="smt_text6" 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:15pt;font-size:9pt;">In addition to interim and year-end dividends, the Company may pay dividends from retained earnings on a specified record date. Our Articles of Incorporation provide that the Board of Directors may declare dividends from retained earnings pursuant to Article 459, Paragraph 1 of the Companies Act.</p>

<p class="smt_text6" 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:15pt;font-size:9pt;">In the current fiscal period, the Company recorded a net loss attributable to parent company shareholders of 243,929 thousand yen on a consolidated basis. Accordingly, we regret to inform that both interim and year-end dividends will not be paid, continuing the no-dividend policy from the previous period.</p>

<p class="smt_text6" 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:15pt;font-size:9pt;">Regarding dividends from retained earnings in the next fiscal period, the amount remains undecided. However, we believe it is necessary to strengthen our financial foundation and build adequate internal reserves for sustainable future growth, while considering our operating results and financial position to implement appropriate profit-sharing measures. We intend to use retained earnings for aggressive business expansion and to prepare for potential risks.</p>

<p>Our dividend policy aims to maintain stable and continuous dividends while returning an appropriate amount to shareholders based on business performance. In addition to interim and year-end dividends, we may pay special dividends on a set record date, with distributions determined by board resolution. We plan to use retained earnings to support active business expansion and build reserves against potential risks.</p>

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

4Cs HD Co., Ltd.【JP:3726】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)