POPER Co.,Ltd.

<h3>3. Dividend Policy</h3>
The Company prioritizes securing internal reserves necessary for future business development and strengthening its financial position, and currently does not pay dividends on surplus earnings. While we recognize profit distribution to shareholders as an important management issue, our policy is to focus on further strengthening our management foundation and building up internal reserves needed for active business expansion.
In the future, we will consider profit distribution to shareholders while taking into account our operating results, financial condition, and cash flow situation. However, the possibility of implementing dividend payments on surplus earnings and the timing of such implementation remain undecided at this time.
When the Company implements dividend payments on surplus earnings, our basic policy is to pay dividends once annually at the fiscal year-end. In accordance with Article 459, Paragraph 1 of the Companies Act, we have established provisions in our Articles of Incorporation to implement dividend payments by Board of Directors resolution, with October 31 as the record date for year-end dividends and April 30 as the record date for interim dividends.
Regarding the acquisition of treasury stock, we will implement it appropriately as a flexible capital policy responsive to changes in the business environment and as a means of returning profits to shareholders, taking into account our financial condition, stock market trends, and other relevant factors.

The company prioritizes securing retained earnings to support future business development and strengthen its financial position. Currently, no dividends are being paid. In the future, the company will consider profit distribution based on management performance and financial condition, though the timing of implementation remains undetermined. Should dividends be implemented, the basic policy is to pay year-end dividends once annually. Regarding share buybacks, the company will implement them appropriately as a flexible capital management tool, taking into account financial conditions and other relevant factors.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/12/11)	0	0	0	-
FY2025	Actual(2025/12/11)	0	0	0	-
	Forecast(2024/12/12)	0	0	0	-
FY2024	Actual(2024/12/12)	0	0	0	-
	Forecast(2023/12/14)	0	0	0	-
FY2023	Actual(2023/12/14)	0	0	0	-
	Forecast(2022/12/12)	0	0	0	-
FY2022	Actual(2022/12/12)	0	0	0	-
FY2021	Actual(2022/12/12)	0	0	0	-

POPER Co.,Ltd. (5134) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)