Asia Development Capital Co. Ltd.

<h3>3. Dividend Policy</h3>
The Company regards returning profits to shareholders as one of its most important management priorities. Our basic policy is to implement a dividend policy while focusing on strengthening our financial position and building sufficient retained earnings necessary for aggressive business expansion.
The Company's basic policy is to pay dividends from surplus earnings once per fiscal year as a year-end dividend.
Decisions regarding the payment of dividends from surplus earnings are made by resolution of the Board of Directors.
Going forward, we will continue to invest management resources in business fields with expected growth from a medium- to long-term perspective, thereby working to achieve sustainable growth, enhance corporate value, and increase shareholder value.

We view returning profits to shareholders as a key priority. Our basic dividend policy focuses on strengthening our financial position while building up retained earnings needed for business growth. We typically pay dividends once per year at the fiscal year-end. Through strategic investment in growth areas, we aim to achieve sustainable growth and increase corporate value.

Asia Development Capital Co. Ltd. (E04298) Dividends

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