JIG-SAW INC.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text6" style="orphans:0;widows:0;padding-left:9pt;text-indent:9pt;line-height:14pt;">The Company has not paid dividends since its establishment. However, we recognize returning profits to shareholders as an important management priority. Our basic policy is to secure necessary retained earnings for future business development and strengthening our financial position, while aiming to implement dividends on a continuing basis in the future. That said, we currently consider ourselves to be in a growth phase. For the current fiscal year, we have decided not to pay dividends in order to build up retained earnings for future business development and strengthening our financial position. We intend to make effective investments to enhance cost competitiveness and strengthen our development capabilities to meet market needs in response to anticipated changes in the business environment. The timing and possibility of future dividend payments remain undetermined.</p><p class="smt_text6" style="orphans:0;widows:0;padding-left:9pt;text-indent:9pt;line-height:14pt;">The Company's basic policy is to pay dividends once per year as a year-end dividend. The shareholders' meeting is the decision-making body for year-end dividend payments.</p><p class="smt_text6" style="orphans:0;widows:0;padding-left:9pt;text-indent:9pt;line-height:14pt;">Additionally, the Company's articles of incorporation provide that interim dividends may be paid by board of directors resolution.</p>

<p>Our basic policy is to secure internal reserves necessary for future business development and strengthening our management foundation, while continuing to pay dividends going forward. Dividends are paid once per fiscal year as a year-end dividend in principle, and our articles of incorporation also allow for interim dividends.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2026/02/02)	0	0	0	-
FY2024	Actual(2025/02/03)	0	0	0	-
FY2023	Actual(2024/02/05)	0	0	0	-
FY2022	Actual(2023/02/03)	0	0	0	-
FY2021	Actual(2022/02/04)	0	0	0	-
FY2020	Actual(2021/02/05)	0	0	0	-
FY2019	Actual(2020/11/06)	0	0	0	-

JIG-SAW INC.【JP:3914】Dividends

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Dividend History (Forecasts, Revisions, Actuals)