Fusic Co.,Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text6" style="orphans:0;widows:0;padding-left:9pt;text-indent:9pt;line-height:15pt;">The Company recognizes returning profits to shareholders as an important management priority. Our basic policy is to maintain stable dividends while securing necessary retained earnings for future business development and strengthening our financial position. However, as of the date of this document, the Company is in a growth phase. We believe that building up retained earnings and allocating them to growth investments for future business expansion will deliver the greatest returns to shareholders. Therefore, for the current fiscal year, we have decided to forgo dividends in order to prioritize strengthening our corporate foundation and growth investments. We intend to use retained earnings effectively as a source of funding for the Company's further growth, including securing talented personnel who contribute to enhanced corporate value, entering new business fields, and making strategic investments such as M&A and capital partnerships, while balancing these uses with dividend considerations.</p><p class="smt_text6" style="orphans:0;widows:0;padding-left:9pt;text-indent:9pt;line-height:15pt;">Going forward, we plan to implement dividends by comprehensively considering business performance, dividend payout ratios, and future growth strategies. However, the timing of dividend implementation is currently undetermined.</p><p class="smt_text6" style="orphans:0;widows:0;padding-left:9pt;text-indent:9pt;line-height:15pt;">When distributing surplus dividends, our basic policy is to conduct one annual dividend distribution at the fiscal year-end. Our articles of incorporation also provide for the possibility of conducting one interim dividend annually.</p><p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">The decision-making authority for dividends is the shareholders' meeting for year-end dividends and the board of directors for interim dividends.</p>

<p>Our basic dividend policy is to provide stable dividends while maintaining necessary retained earnings. However, as we are currently in a growth phase, we prioritize building up retained earnings. We plan to use retained earnings for growth investments, including securing talented personnel, entering new businesses, and M&A activities. Dividends from surplus are fundamentally paid once annually as a year-end dividend, with interim dividends also possible once per year.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/12)	0	0	0	-
FY2025	Actual(2025/08/12)	0	0	0	-
	Forecast(2024/08/09)	0	0	0	-
FY2024	Actual(2024/08/09)	0	0	0	-
	Forecast(2023/11/10)	0	0	0	-
FY2023	Actual(2023/08/10)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2022	Actual(2023/05/15)	0	0	0	-

Fusic Co.,Ltd. (5256) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)