KIYO Learning Co.,Ltd

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important priority. Our basic policy is to provide continuous and stable dividends while comprehensively considering the status of business foundation development, business expansion progress, financial performance, and financial condition.
However, the Company is currently in a growth phase. We believe that allocating funds to investments in business foundation development, business expansion, service enhancement, and system infrastructure improvements will ultimately contribute greater value to shareholders. Accordingly, we have maintained a no-dividend policy since our founding.
Going forward, we intend to implement dividends while taking into account our financial condition and operating results. However, the timing and other details of dividend implementation have not been determined at this time.
Under Article 454, Paragraph 5 of the Companies Act, the Company's Articles of Incorporation provide that interim dividends may be implemented by Board of Directors resolution with June 30 as the record date each year. Additionally, under Article 459 of the Companies Act, the Articles of Incorporation provide that surplus dividends may be distributed by Board of Directors resolution without requiring a shareholders' meeting resolution. When the Company implements surplus dividends, our basic policy is to pay dividends twice annually: interim dividends and year-end dividends. The shareholders' meeting serves as the decision-making body for year-end dividends, while the Board of Directors serves as the decision-making body for interim dividends.

Our basic dividend policy is to provide continuous and stable dividends. However, since we are currently in a growth phase, we prioritize investment in building our business foundation and expanding operations, and have not paid dividends since our founding. Going forward, we plan to implement dividends while taking into account our financial condition and business performance. When we do begin paying dividends, we intend to distribute them twice annually as a standard practice: interim dividends and year-end dividends.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/13)	0	0	0	-
FY2024	Actual(2025/02/13)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/02/12)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2019	Actual(2020/11/13)	0	0	0	-

KIYO Learning Co.,Ltd【JP:7353】Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)