Link-U Group Inc.

<h3>3. Dividend Policy</h3>
The Company believes it is important to strengthen its financial position and build up internal reserves for business expansion. While the Company has not paid dividends in the past, we recognize that returning profits to shareholders is also an important management priority.
Our basic policy for future dividend distributions is to strengthen profitability and improve our business foundation, while considering the status of internal reserves and the business environment surrounding the Company. We intend to explore stable and continuous profit returns to shareholders. However, the feasibility and timing of such distributions have not been determined at this time. Internal reserves will be used as a medium to long-term source of capital for business expansion.
When dividends are paid, the basic policy is to distribute year-end dividends once per fiscal year, with the shareholders' meeting serving as the decision-making body. The Company's articles of incorporation also provide that interim dividends may be approved by resolution of the Board of Directors.

Our basic policy is to provide stable and continuous profit returns to shareholders, though the timing of implementation has not yet been determined. When dividends are paid, we will primarily distribute year-end dividends once annually, while also maintaining the capability to pay interim dividends. We plan to use retained earnings as a medium to long-term financial resource for business expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/09/12)	0	0	0	-
FY2025	Actual(2025/09/12)	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(2020/09/15)	0	0	0	-
FY2020	Actual(2020/09/15)	0	0	0	-
FY2019	Actual(2020/09/15)	0	0	0	-

Link-U Group Inc. (4446) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)