TENTIAL Inc.

<h3>3. Dividend Policy</h3>
The Company is still in a growth phase and views strengthening its financial position and securing competitive advantage as key management priorities. At this time, we believe that building up retained earnings and allocating funds to investments for enhancing profitability and expanding business scale will lead to stable and sustainable profit returns to shareholders in the future. Accordingly, no dividends have been paid, including in the current fiscal year.
Going forward, we intend to return profits to shareholders while taking into account the financial condition and operating results of each fiscal year. However, our current policy is to build up retained earnings and reinvest them. Therefore, the possibility of implementing dividends and the timing thereof remain undetermined.
We intend to use retained earnings effectively as funds for strengthening our financial position to stabilize our management foundation and for investments to support business growth.
When surplus dividends are paid, our basic policy is to implement year-end dividends once annually, with the shareholders' meeting serving as the decision-making body. The Company's articles of incorporation also provide that interim dividends may be paid by resolution of the Board of Directors.

At present, the company does not pay dividends. Instead, the basic policy is to build up retained earnings and allocate them to investments for strengthening profitability and expanding business operations. In the future, the company plans to return value to shareholders by taking into account its financial condition and business performance. When dividends are paid, the company will implement them once per year as a year-end dividend as a general rule.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/03/17)	0	0	0	-
FY2025	Actual(2025/03/17)	0	0	0	-
FY2024	Actual(2025/03/17)	0	0	0	-

TENTIAL Inc. (325A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)