LIFENET INSURANCE COMPANY

<h3>3 [Dividend Policy]</h3>
　Our company stipulates in its Articles of Incorporation that, except where otherwise provided by law, the Board of Directors may serve as the decision-making body for matters specified in Article 459, Paragraph 1 of the Companies Act, including dividend distributions from retained earnings.
While we are considering implementing shareholder return measures that include dividend distributions in the future, we currently carry accumulated losses under Japanese accounting standards. Additionally, we are prioritizing the strengthening of our growth foundation to improve profitability over the medium to long term.
Therefore, the specific timing and details of shareholder returns, including dividend distributions from retained earnings, have not been determined at this time. Going forward, we will allocate capital effectively toward growth initiatives such as increasing brand awareness and developing new products and services, as well as system investments, in order to expand our business and generate profits.
We note that while we voluntarily apply IFRS in our consolidated financial statements, shareholder return measures, including dividend distributions, will be implemented based on individual financial statements prepared under Japanese accounting standards.

While the company is considering implementing shareholder returns including dividend distributions in the future, it currently has accumulated losses under Japanese accounting standards. Given the priority to strengthen the growth foundation aimed at improving profitability over the medium to long term, the specific timing for implementing shareholder returns has not been determined at this time. The company's policy is to effectively allocate capital toward raising brand awareness, developing new products and services, and system investments, while working to expand business operations and generate profits.

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(2023/05/11)	0	0	0	-
FY2023	Actual(2023/05/11)	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(2020/11/11)	0	0	0	-
FY2020	Actual(2020/11/11)	0	0	0	-

LIFENET INSURANCE COMPANY (7157) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)