BETREND CORPORATION

<h3>3. Dividend Policy</h3>
Since its founding, the Company has retained all available profits internally and has not paid dividends, in order to strengthen its financial position and prepare for future business development. We recognize shareholder returns as one of our most important management priorities. For the time being, we are focused on building up internal reserves. However, once we determine that the Company has reached a stable phase in terms of corporate scale and profitability, we intend to work toward returning profits to shareholders through dividends, taking into account our business performance and financial condition.
We plan to use retained earnings as a financial resource to strengthen our corporate foundation and support future business development, in order to respond to anticipated changes in the business environment.
When the Company distributes surplus profits, our basic policy is to pay year-end dividends once per year. The dividend decision-making authority rests with the shareholders' meeting. Additionally, our Articles of Incorporation provide that interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act may be implemented by Board of Directors resolution with a base date of June 30 each year.

We position shareholder returns as a top management priority. For the time being, we are focusing on building up retained earnings. Once our company size and earnings reach a stable phase, we will work to return profits through dividends while taking into account our business performance and financial condition. When we implement dividends, we will make year-end dividends once per year as our basic policy. We will use retained earnings to strengthen our corporate foundation and as a source of funding for future business development.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/02/15)	0	0	0	-
FY2020	Actual(2021/02/15)	0	0	0	-
FY2019	Actual(2021/02/15)	0	0	0	-

BETREND CORPORATION (4020) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)