Intimate Merger, Inc.

<h3>3. Dividend Policy</h3>
(1) Basic Dividend Policy
The Company considers strengthening its financial position to respond to future business developments as a key priority. Since we view ourselves as currently in a growth phase, we believe that building a stable management foundation by accumulating retained earnings and investing in early deployment of new businesses, business expansion, and operational efficiency improvements will maximize shareholder value creation.
 
(2) Basic Policy on Dividend Frequency per Fiscal Year
The Company pursues a policy of accumulating retained earnings and reinvesting them. Therefore, at this time, the possibility of dividend payments and their timing remain undetermined.
 
(3) Dividend Decision Authority
Interim dividends are decided by the Board of Directors, while year-end dividends are decided by the General Shareholders' Meeting.
 
(4) Approach to Dividend Decisions for the Current Fiscal Year and Use of Retained Earnings
Following the policy in (1) above, the Company has not paid dividends since its founding and has not implemented dividend distributions in the current fiscal year. Retained earnings will be effectively utilized to execute the purposes outlined in (1) above.
 
(5) Interim Dividends
The Company's Articles of Incorporation provide for the ability to pay interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act.

As we are currently in a growth phase, our basic policy is to build up retained earnings to stabilize our management foundation. We will use retained earnings to invest in early deployment of new businesses, business expansion, and operational efficiency improvements. We prioritize shareholder returns through enhanced corporate value. At this time, the possibility and timing of dividend implementation remain undetermined.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/14)	0	0	0	-
FY2025	Actual(2025/11/14)	0	0	0	-
	Forecast(2024/11/14)	0	0	0	-
FY2024	Actual(2024/11/14)	0	0	0	-
	Forecast(2023/11/14)	0	0	0	-
FY2023	Actual(2023/11/14)	0	0	0	-
	Forecast(2022/11/14)	0	0	0	-
FY2022	Actual(2022/11/14)	0	0	0	-
	Forecast(2021/11/12)	0	0	0	-
FY2021	Actual(2021/11/12)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2020	Actual(2020/11/13)	0	0	0	-
FY2019	Actual(2020/11/13)	-	0	0	-

Intimate Merger, Inc.【JP:7072】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)