Kitalive Inc.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. However, as the Company is currently in a growth phase, we believe that strengthening our financial position and expanding our business is best served by building up retained earnings. We will use these funds effectively for business expansion, including hiring and developing personnel, diversifying our revenue base, and investing in initiatives to strengthen profitability. We believe this approach delivers the greatest long-term benefit to shareholders.
Accordingly, the Company has not paid dividends since its establishment and intends to continue building retained earnings for the foreseeable future.
In the future, we plan to return profits to shareholders by comprehensively evaluating each fiscal year's financial condition, operating results, and market conditions. However, at present, we intend to use retained earnings for personnel expansion and development, diversifying our revenue base, and strengthening profitability through investment. Therefore, the timing and possibility of implementing dividends remain undetermined.
Should the Company distribute surplus earnings, our basic policy is to pay dividends twice annually: interim dividends and year-end dividends. The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors. The Company's articles of incorporation provide that interim dividends may be paid with June 30 as the record date, based on board resolution.
For the current fiscal year, the Company does not plan to pay dividends, as we are prioritizing the retention of earnings necessary for future business development and strengthening our financial position.

As we are currently in a growth phase, our basic policy is to retain earnings rather than pay dividends at this time. We will use retained earnings to invest in expanding and developing our workforce, diversifying our revenue base, and strengthening our profitability. Should we implement dividends in the future, we plan to pay them twice annually (interim and year-end). However, the timing of when we will begin paying dividends has not yet been determined.

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(2024/02/14)	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(2022/11/14)	0	0	0	-
FY2021	Actual(2022/11/14)	-	0	0	-

Kitalive Inc.【JP:5039】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)