b-style holdings,Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company believes that building up internal reserves is important to strengthen its financial position for long-term stability of its management foundation and to achieve continuous expansion and development of its business. Accordingly, the Company has not paid dividends since its establishment. However, the Company recognizes maximizing shareholder value as one of its important management objectives. Regarding future dividend distributions to shareholders, the Company will consider such distributions by comprehensively taking into account business performance trends, financial condition, future business and investment plans, and other factors, while maintaining a balance with internal reserves.<p class="smt_text6" 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;">The Company intends to effectively utilize internal reserves as funds to strengthen its financial position for long-term stability of its management foundation and to realize continuous expansion and development of its business.<p class="smt_text6" 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;">The Company's basic policy is to pay dividends twice per year: an interim dividend and a year-end dividend. Decisions regarding dividend distributions are made by the shareholders' meeting. The Company's articles of incorporation provide that interim dividends may be paid by board of directors resolution with a record date of September 30 each year, as prescribed in Article 454, Paragraph 5 of the Companies Act.

The company prioritizes strengthening its financial foundation and building internal reserves to support long-term business stability and growth. Accordingly, no dividends have been paid since the company's establishment. Future dividend decisions will be made by comprehensively considering business performance, financial condition, and business plans, while maintaining an appropriate balance with internal reserves. Should dividends be implemented, the company's basic policy is to distribute them twice annually.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	0	0	-
FY2025	Actual(2025/05/15)	0	0	0	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-

b-style holdings,Inc.【JP:302A】Dividends

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