OpenWork Inc.

<h3>3. Dividend Policy</h3>
(1) Basic Dividend Policy
　The Company considers strengthening its financial position to respond to future business developments as a key priority. Given that we are currently in a growth phase, we believe that building a stable management foundation by increasing retained earnings and investing in early deployment of new businesses, business expansion, and operational efficiency improvements—thereby enhancing corporate value—represents the greatest return of profits to shareholders.
 
(2) Basic Policy on the Frequency of Dividends in Each Fiscal Year
　Since the Company pursues a policy of building retained earnings and reinvesting them, the possibility of implementing dividends, the timing of such implementation, and the frequency remain undetermined at this time.
 
(3) Decision-Making Authority for Dividends
　The Board of Directors is the decision-making authority for dividends.
 
(4) Approach to Dividend Decisions for the Current Fiscal Year and Use of Retained Earnings
　In accordance with the policy stated in (1) above, the Company has not implemented any dividend of surplus for the current fiscal year.
　Retained earnings will be used as a financial resource to strengthen the Company's financial position and support future business developments in response to anticipated changes in the operating environment.
 
(5) Dividend of Surplus
　The Articles of Incorporation provide that, pursuant to Article 459, Paragraph 1 of the Companies Act, the Company may distribute surplus by resolution of the Board of Directors.

As a company in its growth phase, our basic policy is to strengthen our financial foundation by building up retained earnings. We view enhancing corporate value through new business development, business expansion, and efficiency investments as the maximum return of profits to shareholders. At this time, the timing, frequency, and feasibility of dividend payments remain undetermined. We plan to use retained earnings as a financial resource to respond to changes in the business environment, strengthen our corporate structure, and fund future business initiatives.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/12)	0	0	0	-
FY2025	Actual(2026/02/12)	0	0	0	-
	Forecast(2025/02/13)	0	0	0	-
FY2024	Actual(2025/02/13)	0	0	0	-
	Forecast(2024/02/13)	0	0	0	-
FY2023	Actual(2024/02/13)	0	0	0	-
	Forecast(2023/02/13)	0	0	0	-
FY2022	Actual(2023/02/13)	0	0	0	-
FY2021	Actual(2023/02/13)	0	0	0	-

OpenWork Inc. (5139) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)