WIZE INC.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Our Group recognizes shareholder returns as one of our important management priorities. Our basic policy is to secure internal reserves to strengthen our corporate foundation and support future business expansion, while implementing dividends. However, for the current fiscal year, we are recording a net loss and plan to make investments to expand our business operations in the future. We believe that prioritizing business expansion is the best way to deliver value to shareholders. Therefore, we have decided not to pay a dividend this period.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Going forward, we plan to determine shareholder return policies for each period based on our financial position and operating results. However, at this time, the possibility of implementing dividends and the timing of any such implementation remain undecided.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Our Articles of Incorporation provide that we may pay dividends of surplus on interim, year-end, and other bases with specified record dates. We are also subject to consolidated dividend restrictions.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Dividend decisions are made by the Board of Directors.</p><p class="smt_text6" style="orphans:0;widows:0;"> </p>

<p>We recognize returning profits to shareholders as an important management priority. Our basic policy is to implement dividends while securing retained earnings to strengthen our corporate foundation and support future business development. Going forward, we plan to determine profit distribution to shareholders each period based on our financial position and operating results. Our articles of incorporation provide that we may pay dividends from surplus on interim dividends, year-end dividends, and other occasions by setting record dates.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2026/02/13)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
FY2022	Actual(2023/02/13)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-
FY2019	Actual(2020/11/12)	0	0	0	-

WIZE INC. (3664) Dividends

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Dividend History (Forecasts, Revisions, Actuals)