Ubiquitous AI Corporation

<h3>3. Dividend Policy</h3>
Although the Company achieved profitability in the current consolidated fiscal year, we will continue to pay no dividends in order to strengthen our revenue base further and build up internal reserves to prepare for future business expansion.
We intend to use our current cash reserves for research and development to create innovative technologies, development of globally competitive products, strengthening sales capabilities, and mergers and acquisitions to facilitate and ensure entry into new business areas. We aim to expand business performance while maintaining financial soundness.
Regarding future dividends, we will consider resuming dividend payments at a stage when stable profit generation and sufficient internal reserves are achieved, taking into comprehensive account the status of business development and various risks.
The Company's Articles of Incorporation provide that the Board of Directors may declare dividends of surplus with September 30 as the record date each year. However, from an administrative cost perspective, we do not implement interim dividends and maintain a policy of dividend payments once per fiscal year as a year-end dividend. The decision-making body for these dividend payments is the shareholders' meeting for year-end dividends and the Board of Directors for interim dividends.

The company will continue its no-dividend policy to strengthen its earnings foundation and build up internal reserves. Dividend payments will be reconsidered once stable profit generation and sufficient internal reserves are achieved. Internal reserves will be allocated to research and development, product development, sales force enhancement, and M&A activities. Dividends, when resumed, will be paid once annually as a year-end dividend, with no interim dividend payments planned.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/20)	0	0	0	-
FY2025	Actual(2025/05/20)	0	0	0	-
	Forecast(2024/05/15)	0	0	0	-
FY2024	Actual(2024/05/15)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/16)	0	0	0	-
FY2022	Actual(2022/05/16)	0	0	0	-
	Forecast(2021/05/14)	0	0	0	-
FY2021	Actual(2021/05/14)	0	0	0	-
	Forecast(2021/02/12)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-

Ubiquitous AI Corporation (3858) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)