Flier Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text6" style="orphans:0;widows:0;padding-left:9pt;">The Company recognizes that it is currently in a growth phase and believes that building up internal reserves is important for investing in business expansion and organizational development. Accordingly, the Company has not paid dividends since its establishment. However, the Company recognizes returning profits to shareholders as an important management priority. We are considering a policy to implement continuous and stable dividends while comprehensively taking into account the status of business foundation development, investment plans, business performance, and financial condition.</p><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:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">When the Company pays dividends from surplus, the record date for interim dividends is August 31, and the record date for year-end dividends is the end of February. The Company's Articles of Incorporation provide that matters specified in Article 459, Paragraph 1 of the Companies Act regarding dividends and other matters may be determined by Board of Directors resolution, except where otherwise provided by law.</p>

<p>Since the company is currently in a growth phase, we prioritize building up retained earnings to fund business expansion and organizational development. As a result, we have not paid dividends since our establishment. Going forward, we plan to consider implementing continuous and stable dividends by comprehensively evaluating our business foundation, investment plans, and financial performance and condition. When dividends are paid, we plan to distribute them twice annually—at the interim and fiscal year-end periods.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/04/14)	0	0	0	-
FY2025	Actual(2025/04/14)	0	0	0	-
FY2024	Actual(2025/04/14)	0	0	0	-

Flier Inc.【JP:323A】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)