Reskill Corp.

<h3>3. Dividend Policy</h3>
The Company regards returning profits to shareholders as an important management priority. However, we believe that the greatest benefit to shareholders comes from strengthening our financial position, building up internal reserves for business expansion, and allocating resources to operational efficiency improvements and growth investments.
Going forward, we will consider returning profits to shareholders while taking into account our business performance and financial condition. For the foreseeable future, our policy is to prioritize building up internal reserves. We intend to use these retained earnings effectively for further business expansion and securing talented personnel.
When distributing surplus earnings, our basic policy is to pay dividends twice annually—interim and year-end dividends. Regarding surplus dividend distributions and other matters specified in Article 459, Paragraph 1 of the Companies Act, our Articles of Incorporation provide that such matters may be determined by Board of Directors resolution, except where otherwise provided by law.

We consider returning profits to shareholders as an important priority. However, for the time being, our policy is to strengthen our financial position and build up retained earnings for business expansion. In the future, we will consider shareholder returns based on our operating performance and financial condition. When we do distribute dividends, our basic policy is to pay dividends twice a year—interim and year-end dividends.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	0	0	-
FY2025	Actual(2025/05/14)	0	0	0	-
	Forecast(2025/02/12)	0	0	0	-
FY2024	Actual(2025/02/12)	-	0	0	-

Reskill Corp.【JP:291A】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)