Birdman Inc.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. However, as the Company is currently in a growth phase, we believe that strengthening our financial position and allocating retained earnings to working capital and capital expenditures—thereby enabling further business expansion—will ultimately deliver the greatest returns to shareholders. For this reason, at present, the timing and feasibility of dividend payments remain undetermined.
Retained earnings will be allocated toward the development of new business initiatives going forward.
The Company's Articles of Incorporation permit interim dividends. Our basic policy is to distribute surplus twice annually: as interim dividends and year-end dividends. These distributions are subject to approval by the Board of Directors.

While shareholder returns are considered an important priority, the company is currently in a growth phase, and the timing and feasibility of dividend payments remain undecided. The basic policy prioritizes strengthening financial health through building internal reserves and expanding business operations. Internal reserves will be used as funding for new business development. When dividends are implemented, they will be paid twice annually as a standard practice—at the interim and fiscal year-end periods.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/14)	0	0	0	-
FY2025	Actual(2025/08/14)	0	0	0	-
	Forecast(2024/08/14)	0	0	0	-
FY2024	Actual(2024/08/14)	0	0	0	-
	Forecast(2023/08/14)	0	0	0	-
FY2023	Actual(2023/08/14)	0	0	0	-
	Forecast(2022/08/12)	0	0	0	-
FY2022	Actual(2022/08/12)	0	0	0	-
	Forecast(2021/08/13)	0	0	0	-
FY2021	Actual(2021/08/13)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2020	Actual(2020/11/13)	0	0	0	-

Birdman Inc. (7063) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)