AI CROSS Inc.

<h3>3. Dividend Policy</h3>
The Company regards returning profits to shareholders as an important management priority. However, as the Company is currently in a growth phase, we believe that strengthening our retained earnings to reinforce our revenue base and expand our business domains—and allocating these funds to strengthen our financial position and invest in business expansion—will ultimately deliver the greatest returns to our shareholders.
Based on this approach, the Company has not paid dividends since its founding. Going forward, our basic policy is to maintain necessary retained earnings for future business development and strengthening of our financial position.
We intend to effectively utilize retained earnings for capital investments that support future business development.
Pursuant to Article 459, Paragraph 1 of the Companies Act, the Company's Articles of Incorporation provide that interim and year-end dividends may be paid by resolution of the Board of Directors. The record date for year-end dividends is December 31 each year, and the record date for interim dividends is June 30 each year. Other record dates may also be established.
The timing and implementation of future dividends, as well as the frequency of dividends in each fiscal year, remain undetermined.

As the company is in a growth phase, our basic policy is currently to retain earnings without paying dividends, allocating retained profits to strengthen our earnings base and invest in business expansion. We plan to make effective use of retained earnings for capital investments. The timing, frequency, and possibility of implementing dividends remain undetermined.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/05/15)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/05/16)	0	0	0	-
FY2021	Actual(2022/02/10)	0	0	0	-
	Forecast(2021/02/12)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2019	Actual(2020/11/13)	0	0	0	-

AI CROSS Inc. (4476) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)