NE 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;font-size:9pt;">The Company positions returning profits to shareholders alongside maintaining sound financial health and strengthening competitiveness as key management priorities. As of the date of this document, the Company pays dividends to its parent company, Hamee Corporation, in accordance with that company's management policy. For the fiscal year ending April 2025, the Company paid a year-end dividend of <ix:nonFraction contextRef="FilingDateInstant_Row1Member" decimals="2" scale="0" format="ixt:numdotdecimal" name="jpcrp_cor:DividendPerShareDividendsOfSurplus" unitRef="JPYPerShares">70.00</ix:nonFraction> yen per share.Following the Company's listing, the Company is currently in a growth phase. The Company believes that building up retained earnings and investing in business expansion and operational efficiency—including investments in human resources, office environment expansion, and marketing to increase Next Engine contract numbers—will provide the greatest return to shareholders. Accordingly, the Company intends to pay no dividends for the time being and will actively pursue investments for business expansion.<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;font-size:9pt;">In the future, the Company will consider returning profits to shareholders while taking into account the results of each fiscal year. However, the timing and feasibility of dividend payments are currently undetermined.The Company intends to use retained earnings effectively as capital for future business expansion while considering its financial position.<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;font-size:9pt;">The Company sets April 30 as the record date for year-end dividends and October 31 as the record date for interim dividends. The shareholders' meeting determines year-end dividends, and the Board of Directors determines interim dividends. The Company's articles of incorporation provide for the payment of interim dividends.

As the company is in a growth phase, our basic policy is to maintain no dividend payments for the time being and to actively invest in business expansion and operational efficiency. In the future, we will consider returning profits to shareholders while taking into account the financial results of each fiscal year. We will effectively utilize retained earnings as funding for future business expansion while maintaining a sound financial position, and we have established a system capable of implementing dividends twice per year.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/12/15)	0	0	0	-
FY2025	Actual(2025/12/15)	0	70	70	-

NE Inc.【JP:441A】Dividends

Dividend Policy

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Dividend History (Forecasts, Revisions, Actuals)