KAPPA.CREATE CO.,LTD.

<h3>3. Dividend Policy</h3>
The Company has established in its Articles of Incorporation that, pursuant to Article 459, Paragraph 1 of the Companies Act, the Board of Directors may declare dividends from surplus on March 31 and September 30 each year as the record dates. The Company fully recognizes the fundamental principles of shareholder and general investor protection. Our basic policy is to maintain a stable dividend and shareholder benefit program while strengthening our management foundation and improving return on equity, and to actively return profits to shareholders based on business performance.
Although the Company has adopted an interim dividend system, our basic policy is to pay dividends from surplus once per fiscal year at the fiscal year-end. The Board of Directors is the decision-making body for these dividend payments.
Regarding retained earnings, we intend to make effective investments in various measures to strengthen our management structure in order to respond to future changes in the business environment.
Based on this policy, the year-end dividend for the current fiscal period has been set at 5 yen per share by Board of Directors resolution.

Our basic policy is to maintain stable dividends and shareholder benefit programs while actively returning profits to shareholders based on business performance. Although we have introduced an interim dividend system, we primarily pay dividends once per year at the fiscal year-end. We will invest retained earnings effectively in measures to strengthen our management foundation.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2025/05/09)	0	5	5	24.1%
FY2024	Actual(2024/05/09)	0	5	5	17.7%
FY2023	Actual(2023/05/11)	0	0	0	0.0%
FY2022	Actual(2022/05/11)	0	0	0	0.0%
FY2021	Actual(2021/04/30)	0	0	0	0.0%
	Forecast(2021/02/10)	0	0	0	-
FY2020	Actual(2020/10/30)	0	0	0	-

KAPPA.CREATE CO.,LTD. (7421) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)