Dive inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes that it is currently in a growth phase and believes that building up retained earnings is important for investing in business expansion and strengthening organizational capabilities. Since its establishment, the Company has not paid dividends; however, we recognize returning profits to shareholders as an important priority. Going forward, we plan to strengthen our business foundation and consider implementing continuous and stable dividends to shareholders, though the timing and other details of dividend implementation remain undetermined at this time.When distributing surplus earnings, our basic policy is to pay year-end dividends once annually, with the shareholders' meeting serving as the decision-making body for year-end dividends. Additionally, the Company's Articles of Incorporation provide that interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act may be implemented by board of directors resolution with December 31 as the reference date each year.

As the company is in a growth phase, we prioritize building up retained earnings and have not paid dividends since our establishment. However, we are considering a policy to provide shareholders with consistent and stable dividends going forward. When we do distribute dividends from surplus earnings, our basic policy is to pay dividends once per year at the fiscal year-end, with the option to also implement interim dividends.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/08)	0	0	0	-
FY2025	Actual(2025/08/08)	0	0	0	-
	Forecast(2024/08/09)	0	0	0	-
FY2024	Actual(2024/08/09)	0	0	0	-
	Forecast(2024/05/10)	0	0	0	-
FY2023	Actual(2024/05/10)	0	0	0	-

Dive inc.【JP:151A】Dividends

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