Spiber Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;">Our company has provisions in its Articles of Incorporation allowing for interim dividends as specified in Article 454, Paragraph 5 of the Companies Act. Our basic dividend policy is to pay year-end dividends once annually and interim dividends as business performance permits. The year-end dividend is decided by the shareholders' meeting, while interim dividends are decided by the board of directors. However, the company has not paid dividends since its founding. For the foreseeable future, we prioritize strengthening our financial position through retained earnings and reinvesting in research and development activities.</p><p class="smt_text6" style="orphans:0;widows:0;"> </p>

<p>Our basic dividend policy is to pay a year-end dividend once annually and an interim dividend based on business performance. However, for the time being, we prioritize strengthening our financial position through retained earnings and reinvesting in research and development activities. We have not paid dividends since our founding.</p>

Spiber Inc. (E35280) Dividends

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Dividend History (Forecasts, Revisions, Actuals)