ATOM CORPORATION

<h3>3. Dividend Policy</h3>
The Company views returning profits to shareholders as a key pillar of business management. Our basic policy is to strengthen our financial position while implementing dividends that are linked to business performance on a continuous basis.
We will use retained earnings to strengthen our management foundation and as a source of capital investment for future store openings and other expansion. Through medium to long-term growth and enhanced corporate value, we aim to meet shareholder expectations. In principle, we pay dividends twice annually—interim and year-end dividends. Both interim and year-end dividend decisions are made by the Board of Directors.
The Company's Articles of Incorporation stipulate that matters specified in Article 459, Paragraph 1 of the Companies Act regarding dividend distributions shall be determined by Board of Directors resolution, except where otherwise provided by law, without requiring shareholder approval.
The Company recognizes returning profits to shareholders as an important management policy. We determine our profit distribution policy and dividend levels after comprehensively considering future business developments and other relevant factors.
Regarding dividends for the current fiscal year, after comprehensively reviewing results for the full fiscal year ending March 2025, the Board of Directors resolved at an extraordinary meeting held on May 9, 2025, to pay no year-end dividend.
Going forward, we will continue to recognize the fundamental principles of shareholder and general investor protection. We will maintain a stable dividend policy and shareholder benefit program while securing our management foundation and improving return on equity. We are committed to actively pursuing shareholder returns in line with business performance.

The company's basic policy is to implement dividends that are linked to business performance on a continuous basis, while maintaining stable dividends and a shareholder benefit program. Dividends are paid twice annually (interim and year-end). Retained earnings are allocated to strengthen the company's financial position and fund capital investments such as new store openings, with the aim of enhancing corporate value over the medium to long term.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2025/05/09)	0	0	0	-
FY2024	Actual(2024/05/09)	0	0	0	-
FY2023	Actual(2023/05/11)	0	0	0	-
FY2022	Actual(2022/05/11)	0	0	0	-
FY2021	Actual(2021/04/30)	0	2	2	-
	Forecast(2020/10/30)	0	2	2	-
FY2020	Actual(2020/10/30)	0	2	2	-

ATOM CORPORATION (7412) Dividends

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