TABIKOBO Co. Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" 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;">The Company recognizes the return of profits to shareholders as an important management priority. Our basic policy is to strengthen earnings capacity to secure dividend resources, maintain internal reserves, and provide continuous and stable dividends while comprehensively considering our financial position and operating results.</p><p class="smt_text2" 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;">However, in the current fiscal year, no distributable surplus exists, and therefore no dividend has been paid.</p><p class="smt_text2" 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;">Regarding future dividend payments to shareholders, we will make appropriate decisions while maintaining a balance with internal reserves and taking into account our financial position and operating results.</p><p class="smt_text2" 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;">When distributing surplus, our basic policy is to pay year-end dividends once annually. However, our Articles of Incorporation provide for the possibility of interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act. The interim dividend is decided by the Board of Directors, while the year-end dividend is decided by the General Shareholders' Meeting.</p><p class="smt_text2" 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;">Internal reserves will be allocated to capital expenditures for future business expansion and human resource development.</p><p class="smt_text6" style="orphans:0;widows:0;"> </p>

<p>Our basic policy is to provide continuous and stable dividends while maintaining internal reserves and comprehensively considering our financial position and business performance. We plan to pay dividends once per fiscal year at the end of the term. Internal reserves will be allocated to capital investments for future business expansion and human resources development.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/31)	0	0	0	-
FY2025	Actual(2025/11/13)	0	0	0	-
	Forecast(2024/08/13)	0	0	0	-
FY2024	Actual(2024/08/13)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/13)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
	Forecast(2021/05/13)	0	0	0	-
FY2021	Actual(2021/05/13)	0	0	0	-
	Forecast(2020/09/01)	0	0	0	-
FY2020	Actual(2020/09/01)	0	0	0	-
FY2019	Actual(2020/09/01)	0	0	0	-

TABIKOBO Co. Ltd. (6548) Dividends

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Dividend History (Forecasts, Revisions, Actuals)