J ESCOM HOLDINGS,INC.

<h3>3. Dividend Policy</h3>
The Company recognizes profit distribution to shareholders as an important policy while building a stronger corporate foundation and securing internal reserves necessary for active business expansion. Based on the premise of paying dividends in accordance with business performance, the Company aims to maintain stable dividends and adopts a high dividend payout ratio as its basic policy.
The Company's basic policy is to distribute surplus twice annually—an interim dividend and a year-end dividend. The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors. The Company's articles of incorporation stipulate that "the board of directors may declare an interim dividend with September 30 as the record date each year."
Regarding dividends for the current fiscal year, although retained earnings have turned positive, in consideration of the retained earnings situation, we regret to announce that no dividend will be paid.

We aim to maintain stable dividends while basing payouts on business performance, with a fundamental policy of high dividend payout ratios. We plan to distribute dividends twice annually—at the interim and fiscal year-end periods. We will use retained earnings to strengthen our corporate foundation and pursue active business expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/13)	0	0	0	0.0%
FY2025	Actual(2025/05/13)	0	0	0	0.0%
	Forecast(2024/05/10)	0	0	0	0.0%
FY2024	Actual(2024/05/10)	0	0	0	0.0%
	Forecast(2023/05/12)	0	0	0	-
FY2023	Actual(2023/05/12)	0	0	0	-
	Forecast(2022/05/12)	0	0	0	-
FY2022	Actual(2022/05/12)	0	0	0	-
	Forecast(2021/05/13)	0	0	0	-
FY2021	Actual(2021/05/13)	0	0	0	-
	Forecast(2020/10/30)	0	0	0	-
FY2020	Actual(2020/10/30)	0	0	0	-

J ESCOM HOLDINGS,INC. (3779) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)