CyberStep,Inc.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The Company regards returning profits to shareholders as one of its important management priorities. Regarding profit distribution, we determine dividends by comprehensively considering future business developments, management environment, and consolidated financial performance. Our Articles of Incorporation stipulate that dividend payments from retained earnings shall be made based on the last day of each fiscal year by resolution of the shareholders' meeting, and that interim dividends may be paid based on November 30 each year by resolution of the Board of Directors. Regarding the year-end dividend for this fiscal year, due to a net loss recorded in the current period, we have decided to forgo dividend payments to ensure financial soundness.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Going forward, we will work toward securing stable profits and aim for early business recovery and the resumption of dividend payments.</p>

<p>We position returning profits to shareholders as one of our important management priorities. We determine profit distribution by comprehensively considering future business development, management environment, and consolidated financial performance. We have established a system that enables dividend payments twice a year—a year-end dividend and an interim dividend. Going forward, we are committed to securing stable profits and will work toward early business recovery and resumption of dividends.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2025/07/15)	0	0	0	-
FY2024	Actual(2024/07/16)	0	0	0	-
FY2023	Actual(2023/07/18)	0	0	0	-
FY2022	Actual(2022/07/15)	0	0	0	-
FY2021	Actual(2021/07/15)	0	0	0	-
FY2020	Actual(2020/10/15)	0	10	10	-

CyberStep,Inc. (3810) Dividends

Dividend Policy

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Dividend History (Forecasts, Revisions, Actuals)