Ame Kaze Taiyo, Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>

The Company has not paid dividends since its establishment, but we recognize returning profits to shareholders as an important management priority.

We currently view the Company as being in a growth phase and plan to focus on building up retained earnings in the near term. We intend to allocate retained earnings to platform development for strengthening service profitability and recruiting and developing talented personnel. We believe that realizing further business expansion through these investments will lead to stable and sustainable profit returns to shareholders in the future.

Regarding future dividend distributions, we plan to implement profit returns to shareholders by balancing each period's operating results with retained earnings levels. At this time, the possibility of implementing dividends and the timing thereof remain undetermined.

When dividend distributions are implemented, our basic policy is to pay year-end dividends once annually. To enable flexible profit returns, our Articles of Incorporation provide that the Board of Directors may also resolve to pay dividends from retained earnings. Additionally, our Articles of Incorporation provide that the Company may pay interim dividends once per fiscal year with a record date of June 30 each year, by Board of Directors resolution.

As the company is currently in a growth phase, there have been no dividend payments since its establishment. For the time being, the company will focus on building up internal reserves and allocate funds to platform development and human resource recruitment and development. Regarding future dividends, the company will implement them by considering the balance between each period's operating results and internal reserves, with a basic policy of paying dividends once per year at the fiscal year-end.

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	-
FY2022	Actual(2024/02/14)	0	0	0	-

Ame Kaze Taiyo, Inc.【JP:5616】Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)