FLIGHT SOLUTIONS Inc.

<h3>3. Dividend Policy</h3>
The Company regards returning profits to shareholders and improving return on equity as key management priorities.
Regarding profit distribution, the Company's basic policy is to implement stable and continuous dividends. We will actively return profits to shareholders through measures such as dividend increases, taking into account the dividend payout ratio based on business performance trends.
Retained earnings will be invested effectively to strengthen our cost competitiveness and enhance our technology and manufacturing development capabilities to respond to anticipated changes in the business environment and market needs.
The Company's Articles of Incorporation provide that interim dividends may be paid with September 30 as the record date by Board of Directors resolution. While the Company is able to pay dividends twice annually—interim and year-end dividends—given that sales are concentrated in the second half of the fiscal year, the basic policy is to implement year-end dividends only. The decision-making authority for these dividend distributions is the shareholders' meeting for year-end dividends and the Board of Directors for interim dividends.
However, due to a net loss for the current period and substantial accumulated losses, we regret to inform that no dividend will be paid for this period.
Going forward, we are committed to working toward business recovery and resuming dividends as soon as possible.

Our dividend policy is based on providing stable and continuous dividends. We actively return profits to shareholders through dividend increases, taking into account our dividend payout ratio in light of business performance. Dividends are paid once annually at the fiscal year-end as a general rule, and retained earnings are allocated to investments that strengthen our technology and manufacturing development capabilities.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2025/08/14)	0	0	-	-
	Forecast(2025/05/20)	0	0	0	-
FY2025	Actual(2025/05/20)	0	0	0	-
FY2024	Actual(2024/05/15)	0	0	0	-
	Forecast(2023/05/18)	0	0	0	-
FY2023	Actual(2023/05/18)	0	0	0	-
	Forecast(2022/05/20)	0	0	0	-
FY2022	Actual(2022/05/20)	0	0	0	-
	Forecast(2021/05/20)	0	0	0	-
FY2021	Actual(2021/05/20)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2020	Actual(2020/11/13)	0	0	0	-

FLIGHT SOLUTIONS Inc.【JP:3753】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)