yutori, Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes returning profits to shareholders as an important management strategy. However, as the Company is currently in a growth phase, we prioritize building internal reserves to prepare for strategic investments in brand strengthening, talent acquisition, and reinforcement of our operational foundation. For the current fiscal year, we did not pay dividends and instead prioritized securing internal reserves for the reasons stated above.We plan to use internal reserves to strengthen our financial position, expand and develop personnel, diversify our revenue base, and invest in enhancing profitability.Since its establishment, the Company has not paid dividends. However, we will consider returning profits to shareholders in the future based on business conditions, financial position, and internal reserve levels. The specific timing and details of dividend implementation, as well as whether dividends will be paid in the future, remain undetermined.When surplus dividends are paid, our basic policy is to distribute dividends twice annually: interim dividends and year-end dividends.Under Article 459, Paragraph 1 of the Companies Act, the Company's articles of incorporation provide that year-end dividends are determined with March 31 as the record date and interim dividends with September 30 as the record date, with dividend distributions decided by Board of Directors resolution. The Board of Directors is the decision-making body for dividends.

As we are in a growth phase, we prioritize building up internal reserves to prepare for strategic investments such as brand strengthening and talent acquisition. These retained earnings will be used to strengthen our financial position, expand our workforce, and invest in diversifying our revenue base. When we implement dividends in the future, we plan to distribute them twice annually as our basic policy.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	0	0	-
FY2025	Actual(2025/05/14)	0	0	0	-
	Forecast(2024/05/14)	0	0	0	-
FY2024	Actual(2024/05/14)	0	0	0	-
	Forecast(2024/02/13)	0	0	0	-
FY2023	Actual(2024/02/13)	0	0	0	-

yutori, Inc.【JP:5892】Dividends

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