QD Laser, Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;">The Company believes it is important to strengthen its financial position and build up internal reserves for business expansion. Since its establishment, the Company has not paid dividends; however, we recognize that returning profits to shareholders is also an important management priority.</p><p class="smt_text2" style="orphans:0;widows:0;">Our basic dividend policy going forward is to implement stable and continuous profit returns to shareholders, while strengthening earnings capacity and establishing our business foundation, taking into account the adequacy of internal reserves and the business environment surrounding the Company. Internal reserves will be allocated primarily to continuous research and development activities and strengthening production capacity, with the aim of establishing and reinforcing our business foundation.</p><p class="smt_text2" style="orphans:0;widows:0;">When distributing surplus earnings, our basic policy is to pay dividends once per year at the fiscal year-end. Our Articles of Incorporation provide that decisions on both year-end and interim dividends may be made by Board of Directors resolution.</p><p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:15pt;"> </p>

<p>We aim to provide stable and continuous profit returns to shareholders while strengthening our earnings capacity and establishing a solid business foundation. We take into account the status of our retained earnings and the business environment in making these decisions. Our basic policy is to pay dividends once per year at the fiscal year-end. We prioritize allocating retained earnings to research and development activities and the strengthening of our production systems.</p>

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(2023/05/12)	0	0	0	-
FY2023	Actual(2023/05/12)	0	0	0	-
	Forecast(2022/05/12)	0	0	0	-
FY2022	Actual(2022/05/12)	0	0	0	-
	Forecast(2021/05/13)	0	0	0	-
FY2021	Actual(2021/05/13)	0	0	0	-
	Forecast(2021/02/12)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-

QD Laser, Inc. (6613) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)