THE WHY HOW DO COMPANY, Inc.

<h3>3. Dividend Policy</h3>
Our basic policy is to prioritize shareholder returns by strengthening our earnings capacity to secure dividend resources, and to provide continuous and stable dividends.
We distribute surplus earnings twice annually as a basic policy: interim dividends and year-end dividends. The interim dividend is decided by the Board of Directors, while the year-end dividend is decided by the General Shareholders' Meeting.
Our Articles of Incorporation provide for the ability to pay interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act.
Currently, we prioritize strengthening our management foundation backed by stable financial health and building up internal reserves for investment in new service development and future business expansion. We have not paid dividends in the past and plan to pay no dividend for the current period. However, we recognize profit returns to shareholders as an important management priority. Going forward, we will carefully consider the performance and financial condition of each period and aim to implement profit dividends at an early stage while making further efforts to improve our business performance.

Our basic dividend policy prioritizes shareholder returns through continuous and stable dividends, with semi-annual dividend payments as our standard practice. In the near term, we prioritize building up retained earnings to strengthen our management foundation and invest in new service development. We aim to implement profit distributions at an early stage, taking into account our business performance and financial condition.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/15)	0	0	0	-
FY2025	Actual(2025/10/15)	0	0	0	-
	Forecast(2024/10/18)	0	0	0	-
FY2024	Actual(2024/10/18)	0	0	0	-
	Forecast(2023/10/16)	0	0	0	-
FY2023	Actual(2023/10/16)	0	0	0	-
	Forecast(2022/10/17)	0	0	0	-
FY2022	Actual(2022/10/17)	0	0	0	-
	Forecast(2021/10/15)	0	0	0	-
FY2021	Actual(2021/10/15)	0	0	0	-
	Forecast(2021/01/14)	0	0	0	-
FY2020	Actual(2020/10/15)	0	0	0	-
FY2019	Actual(2020/10/15)	0	0	0	-

THE WHY HOW DO COMPANY, Inc. (3823) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)