TECNISCO, LTD.

<h3>3. Dividend Policy</h3>
The Company's basic policy is to maintain stable, continuous dividend payments while securing sufficient retained earnings necessary for future business development and strengthening of our management foundation.
The Company's basic policy is to distribute dividends twice annually: an interim dividend and a year-end dividend.
The decision-making bodies for these dividend distributions are the shareholders' meeting for the year-end dividend and the board of directors for the interim dividend.
For the current fiscal year, no dividend has been implemented in order to strengthen retained earnings, while adhering to the above policy.
The Company intends to deploy retained earnings as strategic investments to enhance cost competitiveness in response to anticipated changes in the business environment, strengthen our technology and manufacturing development capabilities to meet market needs, and advance our global strategy.
The Company resolved at the ordinary shareholders' meeting held on September 25 of this year that matters concerning dividend distributions and other items specified in Article 459, Paragraph 1 of the Companies Act may be determined by board of directors resolution, except where otherwise provided by law, in order to implement flexible capital and dividend policies.

Our basic policy is to maintain stable dividends while securing necessary retained earnings. We pay dividends twice a year—interim and year-end dividends. We invest retained earnings strategically to improve cost competitiveness, strengthen our technology and manufacturing capabilities, and support our global expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/14)	0	0	0	-
FY2025	Actual(2025/08/14)	0	0	0	-
	Forecast(2024/08/14)	0	0	0	-
FY2024	Actual(2024/08/14)	0	0	0	-
FY2023	Actual(2023/08/14)	0	0	0	-
FY2022	Actual(2023/08/14)	0	0	0	-

TECNISCO, LTD. (2962) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

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Dividend History (Forecasts, Revisions, Actuals)