CHIIKISHINBUNSHA CO.,LTD.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company recognizes returning profits to shareholders as an important management priority. However, we currently prioritize creating new services centered on alliances with other companies. We are in an investment phase to strengthen our management foundation and pursue aggressive business expansion toward non-linear growth. Since retained earnings, which serve as the source for dividends, are currently negative, we will not pay a year-end dividend for this fiscal year. We note that at the ordinary general meeting of shareholders scheduled for November 30, 2025, we will propose a resolution to reduce the amount of capital and capital reserve. If this proposal is approved, the negative retained earnings are expected to be resolved. Over the medium term, we will work to improve business performance and financial condition, and will consider returning profits to shareholders while taking into account business performance trends and retained earnings status in each fiscal year.</p>
<p style="margin-left: 24px; text-align: left">The Company's articles of incorporation provide for the possibility of paying interim dividends.</p>
<p style="margin-left: 24px; text-align: left"> </p>

<p>We are currently in an investment phase focused on creating new services and expanding our business operations. Our priority is to eliminate the deficit in retained earnings, and therefore we maintain a no-dividend policy. Over the medium term, we are committed to improving our business performance and financial condition. We will consider returning profits to shareholders by taking into account business results for each fiscal year and the status of retained earnings. Our articles of incorporation provide for the possibility of interim dividends.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/10)	0	0	0	-
FY2025	Actual(2025/10/10)	0	0	0	-
	Forecast(2024/10/11)	0	0	0	-
FY2024	Actual(2024/10/11)	0	0	0	-
	Forecast(2023/10/11)	0	0	0	-
FY2023	Actual(2023/10/11)	0	0	0	-
	Forecast(2022/10/12)	0	0	0	-
FY2022	Actual(2022/10/12)	0	0	0	-
	Forecast(2021/10/13)	0	0	0	-
FY2021	Actual(2021/10/13)	0	0	0	-
	Forecast(2020/10/14)	0	0	0	-
FY2020	Actual(2020/10/14)	0	0	0	-
FY2019	Actual(2020/10/14)	0	3	3	24.9%

CHIIKISHINBUNSHA CO.,LTD.【JP:2164】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)