VALUENEX JAPAN Inc.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: justify; text-justify: inter-ideograph; text-indent: 12px">Our Group recognizes returning profits to shareholders as an important management priority. Our basic policy is to maintain internal reserves necessary for strengthening our corporate foundation and future business development, while distributing dividends consistently and stably in line with business performance growth. Accordingly, we intend to consider profit returns while securing the internal reserves necessary for future business development and strengthening our management foundation, taking into account the operating results and financial condition of each period. However, at this time, the possibility of dividend implementation and the timing thereof remain undetermined.</p>
<p style="margin-left: 24px; text-align: justify; text-justify: inter-ideograph; text-indent: 12px">Our basic policy is to implement year-end dividends once per fiscal year. However, our Articles of Incorporation provide for interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act. The decision-making authority for interim dividends rests with the Board of Directors, while year-end dividends are decided by the General Meeting of Shareholders.</p>
<p style="text-align: left"> </p>

<p>Our basic policy is to provide dividends that consistently reflect our business performance growth in a stable manner, while using retained earnings to fund future business development and strengthen our management foundation. We typically pay dividends once per year as a year-end dividend, though interim dividends are also possible.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/09/11)	0	0	0	-
FY2025	Actual(2025/09/11)	0	0	0	-
	Forecast(2024/09/13)	0	0	0	-
FY2024	Actual(2024/09/13)	0	0	0	-
	Forecast(2023/09/14)	0	0	0	-
FY2023	Actual(2023/09/14)	0	0	0	-
	Forecast(2022/09/14)	0	0	0	-
FY2022	Actual(2022/09/14)	0	0	0	-
	Forecast(2021/09/14)	0	0	0	-
FY2021	Actual(2021/09/14)	0	0	0	-
	Forecast(2020/09/14)	0	0	0	-
FY2020	Actual(2020/09/14)	0	0	0	-
FY2019	Actual(2020/09/14)	0	0	0	-

VALUENEX JAPAN Inc. (4422) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)