Cacco Inc.

<h3>3. Dividend Policy</h3>
The Company views returning profits to shareholders alongside strengthening its financial position and securing competitive advantage as important management priorities. However, we currently consider ourselves to be in a growth phase. We believe that building up internal reserves and allocating funds to business efficiency improvements and expansion investments will provide the greatest benefit to shareholders. Based on this view, we have not paid dividends since our founding and will continue to maintain necessary internal reserves to support future business development and strengthen our financial position as our basic policy. While we intend to consider shareholder profit returns in the future by taking into account business performance in each fiscal year, the possibility of implementing dividends and the timing of such implementation remain undetermined at this time.
We intend to use internal reserves effectively as funds for strengthening our financial position, improving business efficiency, and supporting continuous business expansion.
When distributing surplus, our Articles of Incorporation provide that year-end dividends shall be based on December 31 and interim dividends on June 30, in accordance with Article 459, Paragraph 1 of the Companies Act, with the specific terms of surplus distribution to be determined by Board of Directors resolution.

Currently, as the company is in a growth phase, we have not paid dividends since our founding. Our basic policy is to build up retained earnings and allocate them to investments for business efficiency improvements and expansion. While we plan to consider returning profits to shareholders in the future by taking into account the financial results of each fiscal year, the timing of dividend implementation remains undecided.

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(2023/02/13)	0	0	0	-
FY2022	Actual(2023/02/13)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Revision(2021/08/13)	0	0	0	-
	Forecast(2021/02/10)	-	0	0	-
FY2020	Actual(2021/02/10)	-	0	0	-
FY2019	Actual(2021/02/10)	-	0	0	-

Cacco Inc. (4166) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)