Nissou Co.,Ltd.

<h3>3. Dividend Policy</h3>
The Company recognizes that building sufficient internal reserves to support business expansion and returning profits in line with growth are important management priorities.
The Company is currently in a growth phase and aims to expand its business further. Funds acquired are prioritized for business investments such as hiring and developing talent. To strengthen the Company's competitiveness, improve future earnings, and establish efficient operations, the Company has not paid dividends since its establishment.
Going forward, the Company will work to strengthen profitability and establish a stable business foundation. Dividend decisions will be made based on appropriate management judgment, taking into account the status of internal reserves, business performance, the operating environment, and future business plans. The Company intends to use internal reserve funds effectively to support future business expansion.
When distributing surplus as dividends, the Company's basic policy is to pay year-end dividends once annually, subject to approval at the shareholders' meeting.
The Company's articles of incorporation also provide that the Board of Directors may resolve to pay interim dividends with January 31 as the record date each year.

The Company is in a growth phase and currently does not pay dividends, as it prioritizes allocating acquired funds to business investments such as talent recruitment and development. Going forward, the Company will decide on dividends based on appropriate management judgment, taking into account the status of retained earnings and business performance. When dividends are implemented, they will be paid once annually as a year-end dividend in principle.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/09/12)	0	0	0	-
FY2025	Actual(2025/09/12)	0	0	0	-
	Forecast(2024/09/13)	0	0	0	-
FY2024	Actual(2024/09/13)	0	0	0	-
	Revision(2024/03/14)	0	0	-	-
	Forecast(2023/09/14)	0	0	0	-
FY2023	Actual(2023/09/14)	0	0	0	-
	Forecast(2022/09/13)	0	0	0	-
FY2022	Actual(2022/09/13)	0	0	0	-
	Forecast(2021/09/14)	0	0	0	-
FY2021	Actual(2021/09/14)	0	0	0	-
	Forecast(2020/09/14)	0	0	0	-
FY2020	Actual(2020/09/14)	0	0	0	-
FY2019	Actual(2020/09/14)	0	0	0	-

Nissou Co.,Ltd. (1444) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)