Yappli, Inc.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company has prioritized securing internal reserves necessary for future business development and strengthening its financial position, and has not paid dividends since its founding. However, we recognize profit returns to shareholders as one of our important management priorities. Going forward, we intend to consider paying dividends to shareholders while taking into account our operating results, financial condition, progress toward business plans, and other relevant factors. As of the date of this document, the possibility of implementing dividends and the timing of such implementation remain undetermined. Internal reserves will be allocated toward business development, capital investments, research and development, and other initiatives to support long-term stable growth and development.</p>
<p style="margin-left: 24px; text-align: left">When dividends are paid, the Company's basic policy is to implement year-end dividends once per fiscal year. Under the provisions of Article 459, Paragraph 1 of the Companies Act, the Company's articles of incorporation authorize the Board of Directors to decide on dividend distributions. The articles of incorporation also authorize the Board of Directors to decide on interim dividends.</p>
<p style="text-align: left"> </p>

<p>The company has prioritized securing retained earnings to strengthen its financial position and support future business development, and has not paid dividends since its founding. The company will consider paying dividends to shareholders in the future based on operating results, financial condition, and progress toward business plans, though the timing of implementation remains undetermined. Should dividends be implemented, the company will adopt a basic policy of paying dividends once annually at the fiscal year-end, while utilizing retained earnings for business development, capital investment, and research and development.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	7	7	14	19.2%
FY2025	Actual(2026/02/13)	6	7	13	18.1%
	Revision(2025/11/13)	6	7	13	-
	Revision(2025/05/14)	6	6	12	-
	Forecast(2025/02/13)	0	0	0	-
FY2024	Actual(2025/02/13)	0	0	0	-
	Forecast(2024/02/13)	0	0	0	-
FY2023	Actual(2024/02/13)	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	-
	Forecast(2021/02/15)	0	0	0	-
FY2020	Actual(2021/02/15)	0	0	0	-
FY2019	Actual(2021/02/15)	0	0	0	-

Yappli, Inc.【JP:4168】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)