ESPOIR Co.,Ltd.

<h3>3. Dividend Policy</h3>
Our basic policy is to maintain a continuous dividend policy while securing a certain level of retained earnings to support future business expansion and strengthen our financial position.
Our basic policy is to pay dividends once per fiscal year as a year-end dividend. However, our articles of incorporation allow for an interim dividend to be paid once per year. The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors.
For the current fiscal year, we recorded a net loss attributable to parent company shareholders of 247,449 thousand yen. Accordingly, we regret to inform you that no dividend will be paid.
We are implementing business restructuring and working to improve performance with the aim of resuming dividends.

Our basic policy is to maintain a certain level of retained earnings while implementing a continuous dividend policy. Dividends are paid once annually as a year-end dividend in principle, though interim dividends may also be implemented. We are working to improve business performance and aim to resume dividends by implementing business restructuring.

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	-
	Forecast(2024/04/12)	0	0	0	-
FY2024	Actual(2024/04/12)	0	0	0	-
	Forecast(2023/04/14)	0	0	0	-
FY2023	Actual(2023/04/14)	0	0	0	-
	Forecast(2022/04/13)	0	0	0	0.0%
FY2022	Actual(2022/04/13)	0	0	0	0.0%
	Forecast(2021/04/13)	0	0	0	0.0%
FY2021	Actual(2021/04/13)	0	0	0	0.0%
	Forecast(2020/10/13)	0	0	0	-
FY2020	Actual(2020/10/13)	0	0	0	-

ESPOIR Co.,Ltd. (3260) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)