KIDS STAR Inc.

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<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company recognizes returning profits to shareholders as one of its management priorities. However, as the Company is currently in a growth phase, we prioritize establishing our business foundation and believe that continuous business expansion maximizes shareholder value. Accordingly, our policy is to prioritize securing the necessary funds for this purpose. We will continue to invest retained earnings in business expansion through ongoing investments in services, human resources, and other areas to make effective use of our capital.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">When distributing surplus, we plan to conduct year-end dividends once annually as our standard practice. Our Articles of Incorporation provide for the ability to conduct interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act. Additionally, regarding dividend distributions and other matters specified in Article 459, Paragraph 1 of the Companies Act, our Articles of Incorporation provide that the Board of Directors may determine such matters by resolution without requiring a shareholders' meeting, except where otherwise provided by law. At present, the timing and implementation of dividends remain undecided. We will make appropriate management decisions and consider profit returns by comprehensively taking into account business performance, financial condition, and future business growth prospects.</p><p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:15pt;"> </p>

<p>As the company is in a growth phase, we prioritize establishing our business foundation and securing necessary capital. Retained earnings are allocated to business investments in services and human resources. When dividends are paid, we implement them once annually as a year-end dividend. We consider profit returns based on comprehensive factors including business performance, financial condition, and growth prospects, guided by sound management judgment.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/11/08)	0	0	0	-
FY2023	Actual(2024/11/08)	0	0	0	-

KIDS STAR Inc. (248A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)