ACCESS GROUP HOLDINGS CO., LTD.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as one of its important management priorities. Regarding profit distribution, we intend to implement decisions from a long-term perspective, taking into account a balance of future business development, strengthening of financial position, and other factors. We aim to establish a stable dividend payout ratio for surplus distributions.
Currently, the Company's basic policy is to distribute surplus dividends once per fiscal year as a year-end dividend. The Board of Directors is the decision-making body for dividend distributions.
Regarding the year-end dividend for the current fiscal period, after comprehensively considering the Company's performance for the fiscal year and progress of business activities from the current fiscal year onward, we resolved by written resolution in lieu of a Board of Directors meeting, based on Article 370 of the Companies Act and the Company's Articles of Incorporation, to set the dividend per share at 30 yen as of May 30, 2025.
Additionally, to enhance opportunities for profit returns to shareholders, the Company resolved at the ordinary general meeting of shareholders for the fiscal year ended March 2024 that matters specified in Article 459, Paragraph 1 of the Companies Act, including surplus distributions, may be determined by Board of Directors resolution without requiring a shareholders' meeting resolution, except where otherwise provided by law.

We view returning profits to shareholders as an important priority. We aim to establish a stable dividend payout ratio while balancing the need for future business development and strengthening our financial position. Our basic policy is to pay dividends once per year as a year-end dividend, with the Board of Directors making the final decision.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2026/02/13)	-	17	17	-
	Revision(2025/08/14)	0	16	16	-
	Forecast(2025/05/15)	-	16	16	31.3%
FY2025	Actual(2025/05/15)	-	30	30	25.4%
	Forecast(2024/05/15)	-	30	30	24.4%
FY2024	Actual(2024/05/15)	-	15	15	15.1%
	Forecast(2023/05/15)	-	15	15	17.6%
FY2023	Actual(2023/05/15)	-	12	12	33.2%
	Revision(2023/03/14)	-	12	0	-
	Forecast(2022/11/11)	-	0	0	-
FY2022	Actual(2022/11/11)	-	0	0	-
FY2021	Actual(2021/11/12)	-	0	0	-
FY2020	Actual(2020/11/13)	-	0	0	-
	Forecast(2020/08/28)	-	0	0	-
FY2019	Actual(2020/08/28)	-	29.5	29.5	-

ACCESS GROUP HOLDINGS CO., LTD. (7042) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)