Kitahama Capital Partners Co.,Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text3" style="orphans:0;widows:0;text-align:justify;padding-left:22.5pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Our Group recognizes the enhancement of shareholder value as an important management priority. Regarding dividends, we will conduct continuous profit returns to shareholders based on a fundamental policy of distributing surplus earnings according to business performance, taking into comprehensive consideration our financial position, earnings status, and new investment plans.</p><p class="smt_text3" style="orphans:0;widows:0;text-align:justify;padding-left:22.5pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Under this policy, as we recorded a loss for the current fiscal period and did not reach a distributable surplus amount, we regret to inform that we have decided to forgo dividend payments.</p><p class="smt_text3" style="orphans:0;widows:0;text-align:justify;padding-left:22.5pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Our Articles of Incorporation establish as a basic policy that the General Meeting of Shareholders shall serve as the decision-making body for year-end dividend payments of surplus earnings, with March 31 set as the record date each year.</p><p class="smt_text3" style="orphans:0;widows:0;text-align:justify;padding-left:22.5pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Additionally, our Articles of Incorporation provide that the Board of Directors may serve as the decision-making body for interim dividend payments of surplus earnings, with September 30 set as the record date each year.</p><p class="smt_text6" style="orphans:0;widows:0;"> </p>

<p>The company distributes profits to shareholders on a continuous basis, with a fundamental policy of allocating retained earnings based on business performance. This allocation takes into account the company's financial condition, earnings situation, and new investment plans in a comprehensive manner. The company primarily pays dividends at the fiscal year-end, while also maintaining the capability to pay interim dividends.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	0	0	-
FY2025	Actual(2025/05/15)	0	0	0	-
	Forecast(2024/08/14)	0	0	0	-
FY2024	Actual(2024/08/14)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/16)	0	0	0	-
FY2022	Actual(2022/05/16)	0	0	0	-
	Forecast(2021/08/13)	0	0	0	-
FY2021	Actual(2021/05/14)	0	0	0	-
	Forecast(2020/09/30)	0	0	0	-
FY2020	Actual(2020/09/30)	0	0	0	-

Kitahama Capital Partners Co.,Ltd. (2134) Dividends

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Dividend History (Forecasts, Revisions, Actuals)