CommSeed Corporation

<h3>3. Dividend Policy</h3>
The Company views returning profits to shareholders as an important management priority. Our basic policy is to maintain continuous dividend payments while securing the internal reserves necessary to strengthen our operational foundation.
Our basic policy is to pay dividends twice annually: a year-end dividend and an interim dividend. The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors. The record date for the interim dividend is set as September 30. Our articles of incorporation also provide that the board of directors may declare additional dividends with a record date determined by board resolution, in addition to the year-end and interim dividends.
In the current fiscal year, retained earnings continue to show a deficit from the previous period. Accordingly, we regret to inform that we have decided to forgo shareholder dividends for both the current and next fiscal years.
Going forward, we are committed to company-wide efforts to improve business performance and strengthen our revenue base so that we can generate profits to serve as dividend sources at the earliest opportunity.

We view returning profits to shareholders as an important management priority. Our basic policy is to maintain continuous dividend payments while securing the internal reserves necessary to strengthen our operational foundation. We plan to pay dividends twice annually—an interim dividend and a year-end dividend. We are committed to improving business performance and strengthening our revenue base to secure dividend resources at the earliest opportunity.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	0	0	-
FY2025	Actual(2025/05/14)	0	0	0	-
	Forecast(2024/05/14)	0	0	0	-
FY2024	Actual(2024/05/14)	0	0	0	-
	Forecast(2023/05/12)	0	0	0	-
FY2023	Actual(2023/05/12)	0	0	0	-
	Forecast(2022/05/13)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
	Forecast(2021/05/13)	0	0	0	-
FY2021	Actual(2021/05/13)	0	0	0	-
	Forecast(2020/11/12)	0	0	0	-
FY2020	Actual(2020/11/12)	0	0	0	-

CommSeed Corporation (3739) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)