abc Co.,Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes returning profits to shareholders as an important management priority. Our basic policy is to provide profit returns that grow in line with business performance, while maintaining sufficient internal reserves necessary to strengthen our business foundation and support business expansion.Our Articles of Incorporation provide that interim dividends may be paid with September 30 as the record date, based on Board of Directors resolutions. However, our basic policy is to pay dividends once annually as a year-end dividend.The decision-making authority for dividend distributions is the shareholders' meeting for year-end dividends and the Board of Directors for interim dividends.Regarding dividends, we intend to conduct them stably while comprehensively considering our financial condition and business performance, using the return on equity ratio as a reference indicator. However, for the current fiscal year, we regret to inform you that we will not pay dividends, as we are prioritizing the strengthening of our management foundation.The Company remains committed to establishing a stable earnings base at an early stage and will continue efforts toward resuming dividend payments.

Our basic policy is to return profits to shareholders in line with earnings growth, while maintaining sufficient retained earnings needed to strengthen our business foundation. We aim to pay dividends once a year at the fiscal year-end, using the dividend payout ratio as a reference indicator to ensure stable and consistent dividend payments.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2025/10/15)	0	0	0	-
	Revision(2025/08/14)	-	0	0	-
	Forecast(2025/05/20)	0	0	0	-
FY2025	Actual(2025/05/20)	0	0	0	-
	Forecast(2024/05/15)	0	0	0	-
FY2024	Actual(2024/05/15)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/13)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
	Forecast(2021/05/14)	0	0	0	-
FY2021	Actual(2021/05/14)	0	0	0	-
	Forecast(2020/11/12)	0	0	0	-
FY2020	Actual(2020/11/12)	0	0	0	-

abc Co.,Ltd. (8783) Dividends

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Dividend History (Forecasts, Revisions, Actuals)