ZUU Co.,Ltd.

<h3>3. Dividend Policy</h3>
The Company recognizes that returning profits to shareholders is an important management priority. However, as of the date of this document, the Company is in a growth phase and believes that strengthening its financial position to adapt to changes in the business environment and building up internal reserves for business expansion will ultimately provide the greatest return of profits to shareholders. For this reason, the Company has not paid dividends in past fiscal years, including the current fiscal year.
Going forward, the Company's basic policy is to consider returning profits to shareholders while strengthening earnings capacity and establishing a solid business foundation, taking into account the status of internal reserves and the business environment surrounding the Company. However, as of the date of this document, the timing and feasibility of dividend payments remain undetermined. The Company intends to use internal reserve funds effectively for capital investments and efficient organizational improvements aimed at maintaining and strengthening competitiveness and improving future earnings.
When dividends are paid, the Company's basic policy is to pay year-end dividends once per year, with dividend decisions made by the shareholders' meeting. The Company's articles of incorporation provide that interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act may be paid by resolution of the board of directors.

As the company is in a growth phase, we prioritize strengthening our financial position and building internal reserves. We currently do not pay dividends, but we plan to consider shareholder returns in the future based on improvements in profitability and progress in establishing our business foundation. When we implement dividends, we plan to pay dividends once per fiscal year at the end of the term as a basic policy. We will use internal reserves for capital investments and efficient operational improvements.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	0	0	-
FY2025	Actual(2025/05/15)	0	0	0	-
	Forecast(2024/06/07)	0	0	0	-
FY2024	Actual(2024/06/07)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/13)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
	Forecast(2021/05/14)	0	0	0	-
FY2021	Actual(2021/05/14)	0	0	0	-
FY2020	Actual(2021/05/14)	0	0	0	-

ZUU Co.,Ltd. (4387) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)