NIHON KENSHI CO.,LTD.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as one of its important management priorities and maintains a basic policy of continuing stable dividends.
Regarding dividend frequency, the Company does not have an interim dividend system. Our basic policy is to pay dividends once per year as a year-end dividend, with the decision authority resting with the shareholders' meeting.
Regarding the year-end dividend for the current period, in light of current business performance and future business development prospects, we have regrettably decided to forgo dividend payment this period.
Retained earnings will be allocated to strengthen our financial position and prepare for future business expansion through capital investments. We aim to improve return on equity.

We recognize returning profits to shareholders as one of our key management priorities and maintain a basic policy of providing stable, continuous dividends. Our fundamental approach is to pay dividends once per year as a year-end dividend, with the shareholders' meeting serving as the decision-making body. We retain earnings internally to strengthen our management foundation and prepare for future business development through capital investments, while working to improve our return on equity.

NIHON KENSHI CO.,LTD. (E01168) Dividends

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Dividend History (Forecasts, Revisions, Actuals)