ItoKuro Inc.

<h3>3. Dividend Policy</h3>
The Company will consider dividends after comprehensively evaluating its business foundation development, business expansion status, financial performance, and financial condition. We believe attractive business opportunities exist in our current business areas and adjacent markets, and may be discovered in the future. For the foreseeable future, we believe that investing in service expansion and organizational development to drive further growth will maximize shareholder value. Accordingly, our basic policy is to prioritize building up and effectively utilizing retained earnings as the source of such investments. The timing and possibility of future dividend implementation remain undetermined.
Retained earnings will be effectively utilized as funding for organizational structures and system infrastructure to provide more beneficial services to users and client companies, as well as for establishing a stable business foundation to ensure continuous service provision over the medium to long term, and for investments in new growth areas.
When dividends are paid, our basic policy is to implement year-end dividends once annually, with the shareholders' meeting serving as the decision-making body. The Company's articles of incorporation provide that interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act may be implemented by board of directors resolution.

We consider dividends by comprehensively taking into account our business foundation, performance, and financial condition. Our basic policy is to prioritize building up and effectively using retained earnings for growth investments. We will use retained earnings for organizational and system improvements to expand our services and investments in new growth areas. When we do pay dividends, we will distribute them once per year as a year-end dividend.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/12/12)	0	0	0	-
FY2025	Actual(2025/12/12)	0	0	0	-
	Forecast(2024/12/13)	0	0	0	-
FY2024	Actual(2024/12/13)	0	0	0	-
	Forecast(2023/12/08)	0	0	0	-
FY2023	Actual(2023/12/08)	0	0	0	-
	Forecast(2022/12/09)	0	0	0	-
FY2022	Actual(2022/12/09)	0	0	0	-
	Forecast(2021/12/10)	0	0	0	-
FY2021	Actual(2021/12/10)	0	0	0	-
	Forecast(2020/12/11)	0	0	0	-
FY2020	Actual(2020/12/11)	0	0	0	-
FY2019	Actual(2020/12/11)	0	0	0	-

ItoKuro Inc. (6049) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)