PORTERS CORPORATION

<h3>3. Dividend Policy</h3>
The Company recognizes that returning profits to shareholders is an important management priority. However, as of the date of this document, the Company is in a growth phase and believes that strengthening its financial position to adapt to changes in the business environment and building up internal reserves for business expansion will ultimately provide the greatest return to shareholders. For this reason, the Company has not paid dividends in past fiscal years, including the current period.
Going forward, the Company intends to consider returning profits to shareholders while strengthening earnings capacity and establishing its business foundation, taking into account the status of internal reserves and the business environment surrounding the Company. However, as of the date of this document, the timing and possibility of implementing dividends remain undetermined. The Company plans to use internal reserves effectively for capital investments to improve future earnings through maintaining and strengthening competitiveness, funding overseas business expansion, and establishing efficient operational structures.
When the Company distributes surplus, it is the basic policy to do so once per fiscal year as a year-end dividend. The Company's articles of incorporation provide that surplus distributions may be executed by board of directors resolution in accordance with Article 459, Paragraph 1 of the Companies Act, and also provide that interim dividends may be executed by board of directors resolution.

Currently in a growth phase, the company does not pay dividends and prioritizes strengthening its financial position and building internal reserves. In the future, while enhancing profitability and establishing a solid business foundation, the company will consider shareholder returns based on internal reserve levels and business conditions. When dividends are implemented, the basic policy is to pay dividends once per year at the fiscal year-end. Internal reserves will be allocated to capital expenditures and overseas 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	0	-
	Forecast(2025/02/07)	0	0	0	-
FY2024	Actual(2025/02/07)	0	0	0	-
	Forecast(2024/02/09)	0	0	0	-
FY2023	Actual(2024/02/09)	0	0	0	-
	Forecast(2023/05/12)	0	0	0	-
FY2022	Actual(2023/05/12)	0	0	0	-
	Forecast(2022/11/08)	0	0	0	-
FY2021	Actual(2022/11/08)	-	0	0	-

PORTERS CORPORATION (5126) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)