TOYOKOH Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company views returning profits to shareholders as an important management priority. However, we believe that the greatest benefit to shareholders comes from strengthening our financial position, building internal reserves for business expansion, and allocating resources to investments in business optimization.Based on this approach, the Company currently does not pay dividends and intends to focus on building internal reserves in the near term. We plan to use these retained earnings effectively to support further growth of our business, including system expansion and improvements, as well as securing talented personnel.Looking ahead, we will work to strengthen profitability and establish a solid business foundation. We intend to provide stable and consistent returns to shareholders by taking into account the status of our internal reserves and the business environment surrounding the Company. However, at this time, the possibility of implementing dividends and the timing of such implementation remain undecided.The Company's Articles of Incorporation permit interim dividends. When distributing surplus earnings, our basic policy is to pay either an annual year-end dividend or semi-annual interim and year-end dividends. The decision-making authority for dividend distribution rests with the shareholders' meeting.

The company currently does not pay dividends and plans to focus on building up retained earnings in the near term. Retained earnings will be effectively utilized for system expansion and improvement, as well as securing talent. Looking ahead, the company aims to implement stable and continuous profit returns to shareholders. When dividends are implemented, the basic policy will be either an annual year-end dividend or semi-annual interim and year-end dividends.

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

TOYOKOH Inc. (341A) Dividends

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