BARCOS Co., Ltd.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as one of its important management priorities. Our basic policy is to maintain stable, continuous dividends while securing the internal reserves necessary to strengthen our management foundation and support future business development.
The Company's basic policy is to pay dividends twice annually: a year-end dividend and an interim dividend. The interim dividend is decided by the Board of Directors, while the year-end dividend is decided by the General Shareholders' Meeting.
No dividend has been paid for the current fiscal year in order to secure internal reserves. These internal reserves will be allocated to strengthen our management foundation and fund future business development. Regarding future dividends, we will prioritize securing necessary internal reserves for future business development and strengthening our management structure, and will consider dividend payments based on profit levels in each period.
The Company's Articles of Incorporation provide that the Board of Directors may authorize interim dividends to shareholders listed or recorded in the shareholder register as of June 30 each year.

Our basic policy is to continue stable dividend payments, with dividends paid twice annually (interim and year-end). We allocate retained earnings to strengthen our management foundation and support future business development. We prioritize securing necessary internal reserves while considering each period's profit level when determining dividend payments.

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(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
FY2023	Actual(2025/02/14)	0	0	0	-

BARCOS Co., Ltd. (7790) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)