Neural Group Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company has not paid dividends since its founding, but we recognize that returning profits to shareholders is an important management priority. However, we believe the Company is still in a growth phase, and we consider that strengthening internal reserves and allocating funds to reinforce our business foundation and invest in business expansion will provide the greatest return to shareholders. Going forward, we intend to implement stable and continuous profit returns to shareholders while strengthening our earnings capacity and business foundation, taking into account the status of internal reserves and the business environment surrounding the Company. However, at this time, the possibility of implementing dividends and the timing of such implementation remain undetermined.When the Company distributes surplus, our Articles of Incorporation provide that distributions may be made on June 30 or December 31 each year, or on other specified dates. Additionally, our Articles of Incorporation provide that matters concerning surplus distributions and other items specified in Article 459, Paragraph 1 of the Companies Act may be determined by Board of Directors resolution, except where otherwise provided by law.

The company currently pays no dividend. However, the policy is to provide stable and continuous returns to shareholders in the future by strengthening profitability and establishing a solid business foundation, while taking into account the level of retained earnings and the business environment. For the time being, the company prioritizes building up internal reserves for growth investments and strengthening management fundamentals, with no dividend payment date determined.

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(2023/02/24)	0	0	0	-
FY2022	Actual(2023/02/24)	0	0	0	-
	Forecast(2022/02/10)	0	0	0	-
FY2021	Actual(2022/02/10)	0	0	0	-
	Forecast(2021/02/12)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2019	Actual(2020/11/13)	0	0	0	-

Neural Group Inc. (4056) Dividends

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Dividend History (Forecasts, Revisions, Actuals)