A-tie Co.,Ltd.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company recognizes returning profits to shareholders as one of its important management priorities. Our basic policy is to continue paying stable dividends while securing internal reserves necessary for future business development and strengthening our financial position, while balancing business growth with strategic investments. Regarding dividend policy, we target a dividend payout ratio of approximately 40%.</p>
<p style="margin-left: 24px; text-align: left">Through the fiscal year ending August 2025, our basic policy is to pay dividends once per fiscal year as a year-end dividend, with the dividend decision made at the shareholders' meeting. Based on this policy, for the current fiscal year, we have set the year-end dividend at 46 yen per share, taking into account the performance for the fiscal year ending August 2025 and recent market conditions.</p>
<p style="margin-left: 24px; text-align: left">Going forward, from the fiscal year ending August 2026 onwards, when paying dividends from retained earnings, we will determine the total annual dividend amount based on a target dividend payout ratio of approximately 40%, with 50% paid as an interim dividend and the remaining 50% paid as a year-end dividend.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The Company's articles of incorporation provide that interim dividends may be paid annually with a record date of the last day of February, as determined by board of directors resolution.</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Date of Resolution</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Total Dividend Amount (Millions of Yen)</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Dividend per Share (Yen)</p>
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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">November 27, 2025</ix:nonNumeric>
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<p style="margin-right: 24px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-6" scale="6" format="ixt:numdotdecimal">194</ix:nonFraction>
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<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">46</ix:nonFraction>
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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Shareholders' Meeting Resolution</ix:nonNumeric>
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<p>Our basic policy is to maintain stable and continuous dividends while securing internal reserves for future business development and strengthening our management foundation. We target a dividend payout ratio of approximately 40%. Until the fiscal year ending August 2025, we will pay dividends once annually at the fiscal year-end. From the fiscal year ending August 2026 onwards, we plan to shift to semi-annual dividends, with interim and year-end dividends each representing 50% of the total.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/15)	27	27	54	40.2%
FY2025	Actual(2025/10/15)	0	46	46	40.6%
	Forecast(2025/07/15)	0	38.05	38.05	-
FY2024	Actual(2025/07/15)	0	30	30	-

A-tie Co.,Ltd. (369A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)