LiB Consulting Co.,Ltd.

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<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;">The Company regards returning profits to shareholders as an important management priority. However, we believe that prioritizing the strengthening of retained earnings and allocating funds to business efficiency improvements and growth investments will ultimately deliver the greatest returns to shareholders. Therefore, our policy is to focus on investments for growth in the near term.</p><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;">Looking ahead, while strengthening profitability and establishing our business foundation, we intend to provide stable and consistent profit returns to shareholders in the form of dividends, taking into account the status of retained earnings and the business environment. However, the timing and feasibility of dividend implementation remain undetermined at this time.</p><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;">When distributing surplus earnings, our basic policy is to pay year-end dividends once annually, with the Board of Directors serving as the decision-making body. Additionally, our Articles of Incorporation provide that interim dividends may be paid by Board resolution.</p>

<p>For the time being, we prioritize building up retained earnings and allocating them to investments in operational efficiency and business expansion. At this time, we have not determined when dividends will begin. In the future, we plan to return profits to shareholders in the form of stable and continuous dividends. When dividends are implemented, our basic policy is to pay dividends once per year at the fiscal year-end.</p>

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	-
FY2024	Actual(2026/02/13)	0	0	0	-

LiB Consulting Co.,Ltd. (480A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)