Star seeds Co.,Ltd.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. Our dividend policy is to continue achieving profit growth over the medium to long term and implement dividends linked to business performance.
We also consider providing attractive dividends to shareholders and will review our target dividend payout ratio according to the Company's growth stage to ensure appropriate profit returns to shareholders.
Retained earnings will be allocated to business investments such as store development and brand development to enhance future corporate value. As a basic policy, dividends will be paid once per fiscal year at the ordinary general meeting of shareholders, or twice including an interim dividend.
While the general meeting of shareholders is the decision-making body for dividends, the Company's articles of incorporation provide that interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act may be implemented by board of directors resolution.
Regarding dividends for the fiscal year ending February 2025, the Company recorded a net loss of ¥515 million (net loss attributable to parent company shareholders of ¥530 million for the consolidated fiscal year). Taking comprehensive consideration of business performance and strengthening of financial position, we have decided to forgo dividend payments.

Our basic policy is to continue achieving medium to long-term profit growth and implement dividends linked to our business performance. We will review our target dividend payout ratio as the company progresses through different growth stages. We typically pay dividends once annually or twice annually including interim dividends. We allocate retained earnings to business investments such as store development and brand development.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2026/01/13)	0	10	10	-
	Forecast(2025/04/18)	0	5	5	16.9%
FY2025	Actual(2025/04/18)	0	0	0	-
	Forecast(2024/04/11)	0	0	0	-
FY2024	Actual(2024/04/11)	0	0	0	-
	Forecast(2023/04/13)	0	0	0	-
FY2023	Actual(2023/04/13)	0	0	0	-
	Forecast(2022/04/07)	0	0	0	-
FY2022	Actual(2022/04/07)	0	0	0	-
	Forecast(2021/04/08)	0	0	0	-
FY2021	Actual(2021/04/08)	0	0	0	-
	Forecast(2020/10/07)	0	0	0	-
FY2020	Actual(2020/10/07)	0	0	0	-

Star seeds Co.,Ltd.【JP:3083】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)