Science Arts, Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company has not paid dividends since its founding, as we believe it is important to first strengthen our financial base and actively pursue the investments necessary to sustain and expand our business. However, we recognize that returning profits to shareholders is an important management priority. Going forward, we will consider dividend payments by comprehensively taking into account our future business performance and financial condition, as well as our business and investment plans and operating environment, while maintaining a balance with retained earnings.</p><p class="smt_text2" style="orphans:0;widows:0;">We intend to use retained earnings effectively as a source of funds for strengthening our corporate foundation and supporting future business development.</p><p class="smt_text2" style="orphans:0;widows:0;">The Company's dividend distribution is based on a year-end dividend with a record date of August 31, paid once annually as a general rule, with the Board of Directors serving as the decision-making body. Additionally, our Articles of Incorporation provide that the Company may implement interim dividends with a record date of February 28 each year, subject to Board of Directors approval.</p><p class="smt_text6" style="orphans:0;widows:0;"> </p>

<p>The company has paid no dividends since its founding. However, we recognize shareholder returns as an important priority. Going forward, we will consider implementing dividends while maintaining a balance with retained earnings, taking into account our business performance and financial condition. Dividends will be paid once annually (at fiscal year-end) as a general rule, with interim dividends also possible. Retained earnings will be used as a financial resource to strengthen our corporate foundation and support future business development.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/15)	0	1	1	6.7%
FY2025	Actual(2025/10/15)	0	0	0	-
	Forecast(2024/10/15)	0	0	0	-
FY2024	Actual(2024/10/15)	0	0	0	-
	Forecast(2023/10/13)	0	0	0	-
FY2023	Actual(2023/10/13)	0	0	0	-
	Forecast(2022/10/14)	0	0	0	-
FY2022	Actual(2022/10/14)	0	0	0	-
	Forecast(2022/01/14)	0	0	0	-
FY2021	Actual(2022/01/14)	0	0	0	-

Science Arts, Inc. (4412) Dividends

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Dividend History (Forecasts, Revisions, Actuals)