TOHO KINZOKU CO., LTD

<h3 class="smt_head2">3 [Dividend Policy]
</h3>The Company regards the distribution of profits from business operations as an important management priority. While emphasizing shareholder returns that reflect business performance, we determine dividend amounts by comprehensively considering the need to build sufficient retained earnings to support future business development.The Company's basic dividend policy is to pay dividends once per year. The dividend decision is made by the shareholders' meeting.During the current fiscal year, the deficit in retained earnings has been resolved. However, to prepare for future business development and secure the internal reserves necessary to strengthen our financial foundation, we regret to inform you that we will continue to pay no dividend. 　The entire Company will continue its efforts to resume dividend payments at the earliest opportunity.

Our basic policy is to decide dividend amounts by comprehensively considering both returning profits to shareholders in line with business performance and building up internal reserves to prepare for future business development. We distribute dividends once per year as a general rule, with the shareholders' meeting serving as the decision-making body for dividend payments.

TOHO KINZOKU CO., LTD (E01401) Dividends

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