Hmcomm Inc.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company recognizes that returning profits to shareholders is an important management priority. Our basic dividend policy going forward is to implement stable and continuous profit returns to shareholders, while strengthening our earnings capacity and business foundation, and taking into account the status of retained earnings and the business environment surrounding the Company. Retained earnings will be allocated to investments for business efficiency improvements and business expansion, with the aim of establishing and strengthening our business foundation. In the future, we will consider returning profits to shareholders by taking into account the status of retained earnings and the business environment surrounding the Company. However, at this time, the possibility of implementing dividends and the timing of such implementation remain undetermined. For the current fiscal year, no dividend has been implemented in order to strengthen our financial position and build up retained earnings for business expansion.</p>
<p style="margin-left: 24px; text-align: left">When surplus dividends are paid, the basic policy is to implement year-end dividends once per year, with the decision-making authority vested in the shareholders' meeting. Additionally, our Articles of Incorporation provide that interim dividends may be paid based on June 30 of each year by resolution of the Board of Directors.</p>
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<p>We aim to provide stable and continuous returns to shareholders while strengthening earnings capacity and establishing our business foundation. We take into account the status of retained earnings and the business environment in determining our dividend policy. Retained earnings are allocated to investments in operational efficiency and business expansion to establish and strengthen our business base. Dividends are primarily paid once annually as a year-end dividend, with interim dividends also possible when circumstances permit.</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	-
	Forecast(2024/11/14)	-	0	0	-
FY2023	Actual(2024/11/14)	-	0	0	-

Hmcomm Inc. (265A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)