PowerX, Inc

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes returning profits to shareholders as an important management priority. Our basic policy is to maintain stable dividends while securing the internal reserves necessary to strengthen our financial position and support future business development. However, the Company is currently in a growth phase. We believe that the greatest return to shareholders comes from strengthening our financial foundation and building up internal reserves for business expansion, which we will allocate to growth investments. For this reason, we have not paid dividends since our founding, and we intend to continue focusing on building internal reserves in the foreseeable future.We will use internal reserves effectively as investment capital for business expansion.Regarding dividend distributions, our basic policy is to pay dividends once annually at the fiscal year-end. The Company has also stipulated in its Articles of Incorporation that, pursuant to Article 459, Paragraph 1 of the Companies Act, the Board of Directors serves as the decision-making body for dividend distributions. <p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:15pt;"> <p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:15pt;">

Our basic dividend policy is to provide stable dividends. However, as we are currently in a growth phase and prioritize investments for business expansion, we plan to focus on building internal reserves for the time being. Dividends will be paid once annually at the fiscal year-end, and retained earnings will be used as investment capital for business expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	-	0	0	-
FY2024	Actual(2026/02/13)	-	0	0	-

PowerX, Inc【JP:485A】Dividends

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