HEALIOS K.K.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company recognizes returning profits to shareholders as an important management priority. However, since its founding, the Company has not paid dividends. Because pharmaceutical development requires substantial upfront investment and extended development periods, the Company prioritizes securing funds to support ongoing research and development activities for the foreseeable future and does not plan to pay dividends at this time.</p>
<p style="margin-left: 24px; text-align: left">Should the Company decide to pay dividends in the future, it intends to do so once per year. The Company's Articles of Incorporation provide that, based on Article 459, Paragraph 1 of the Companies Act, the record date for year-end dividends shall be December 31 and the record date for interim dividends shall be June 30. Except where otherwise provided by law, the Company's Board of Directors may determine dividend distributions and other matters regarding surplus without requiring a shareholders' meeting resolution. Accordingly, the Board of Directors is the decision-making body for dividends.</p>
<p style="text-align: left"> </p>

<p>We recognize returning profits to shareholders as an important management priority. However, because pharmaceutical development requires substantial upfront investment and extended development periods, our policy is to prioritize securing funds to support ongoing research and development activities for the foreseeable future, and we do not currently plan to pay dividends. Should we implement dividends in the future, we anticipate paying dividends once per year.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/16)	0	0	0	-
FY2025	Actual(2026/02/16)	0	0	0	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/02/12)	0	0	0	0.0%
FY2020	Actual(2021/02/12)	0	0	0	0.0%
	Forecast(2020/11/13)	0	0	0	-
FY2019	Actual(2020/11/13)	0	0	0	-

HEALIOS K.K. (4593) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)