G-NEXT Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes returning profits to shareholders as an important management priority. However, we believe that the greatest benefit to shareholders comes from strengthening our financial position and building internal reserves for business expansion, which we then invest in diversifying our revenue base and enhancing profitability.Based on this approach, the Company has not paid dividends since its founding. Going forward, our policy is to continue building internal reserves in the near term.We plan to use internal reserves to strengthen our financial position and invest in diversifying our revenue base and enhancing profitability, including expanding and developing our workforce.In the future, while strengthening profitability and establishing our business foundation, we intend to provide stable and continuous profit returns to shareholders, taking into account the status of internal reserves and the business environment. However, the timing and feasibility of dividend payments remain undetermined at this time.The decision-making authority for dividend distributions is the shareholders' meeting for year-end dividends and the board of directors for interim dividends. Our basic policy is to pay dividends once annually as year-end dividends. The Company's articles of incorporation also permit interim dividends to be approved by board resolution.

Since our founding, we have maintained a no-dividend policy and plan to continue prioritizing the buildup of retained earnings in the near term. We will use retained earnings to strengthen our financial position, expand and develop our workforce, diversify our revenue base, and invest in enhancing profitability. Looking ahead, we aim to deliver stable and continuous returns to shareholders while strengthening our earnings capacity and establishing our business foundation. However, the timing of dividend implementation remains undetermined. When dividends are implemented, our basic policy will be to pay dividends once annually at the fiscal year-end.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/13)	0	0	0	-
FY2025	Actual(2025/05/13)	0	0	0	-
	Forecast(2024/05/15)	0	0	0	-
FY2024	Actual(2024/05/15)	0	0	0	-
	Forecast(2023/05/12)	0	0	0	-
FY2023	Actual(2023/05/12)	0	0	0	-
	Forecast(2022/05/13)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
	Forecast(2021/05/13)	0	0	0	-
FY2021	Actual(2021/05/13)	0	0	0	-
FY2020	Actual(2021/05/13)	0	0	0	-

G-NEXT Inc.【JP:4179】Dividends

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Dividend History (Forecasts, Revisions, Actuals)