Cuorips Inc.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company has not paid dividends since its establishment. Going forward, the Company intends to prioritize the retention of funds rather than implement dividends in the near term, as it will continue to conduct active research and development activities and build manufacturing and quality control systems. The Company plans to use retained earnings effectively for research and development activities, capital investments, recruitment of talented personnel, and to prepare for anticipated changes in the business environment.</p>
<p style="margin-left: 24px; line-height: 18px; text-align: left">However, the Company recognizes that returning profits to shareholders is an important management priority. Once the Company has secured sufficient funds in the future, it will consider implementing profit returns through dividends, taking into account management performance, financial condition, and the results of comparisons with further investments to enhance corporate value. At this time, the possibility and timing of dividend implementation remain undetermined.<br/>When the Company does distribute surplus earnings, it will be based on the policy of paying dividends once per fiscal year at the end of the fiscal period, with the shareholders' meeting as the decision-making body. The Company's articles of incorporation provide that interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act may be implemented by board of directors resolution.</p>
<p style="text-align: left"> </p>

<p>The company will prioritize retaining funds and will not pay dividends in the near term. Retained earnings will be actively allocated to research and development activities, capital expenditures, and personnel recruitment. The company will consider implementing dividends once it has accumulated sufficient funds, though the timing remains undetermined. If dividends are implemented, the basic policy will be to pay dividends once per year at the fiscal year-end.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	0	0	-
FY2025	Actual(2025/05/14)	0	0	0	-
	Forecast(2024/05/13)	0	0	0	-
FY2024	Actual(2024/05/13)	0	0	0	-
	Forecast(2023/08/10)	0	0	0	-
FY2023	Actual(2023/08/10)	0	0	0	-

Cuorips Inc. (4894) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)