Paycloud Holdings Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>Although the Company has not paid dividends since its establishment, we recognize returning profits to shareholders as one of our important management priorities. However, we believe the Company is still in a growth phase. We are focused on strengthening our financial position and building up retained earnings. We consider that investing in operational efficiency and business expansion will ultimately deliver the greatest returns to our shareholders.We intend to use retained earnings as investment capital for future growth, allocating funds to strengthen profitability and develop our business foundation. We aim to provide stable and continuous profit returns to shareholders in the future, taking into account the level of retained earnings and the business environment at that time. However, at present, the possibility of implementing dividends and the timing of such implementation remain undecided.When we do distribute surplus earnings, our basic policy is to pay year-end dividends once annually with August 31 as the record date. The Board of Directors will decide on dividend payments. Additionally, our Articles of Incorporation provide that interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act may be paid with February 28 as the record date, subject to Board of Directors approval.

Currently, we prioritize growth investments and strengthening our financial position, and we have no dividend track record at this time. However, our policy is to implement stable and continuous profit returns to shareholders in the future. Retained earnings will be allocated to enhance profitability and strengthen our business foundation. When dividends are paid, our basic policy is to distribute them once annually as a year-end dividend.

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(2024/10/15)	0	0	0	-
FY2024	Actual(2024/10/15)	0	0	0	-
	Forecast(2023/10/13)	0	0	0	-
FY2023	Actual(2023/10/13)	0	0	0	-
	Forecast(2022/10/14)	0	0	0	-
FY2022	Actual(2022/10/14)	0	0	0	-
	Forecast(2021/10/14)	0	0	0	-
FY2021	Actual(2021/10/14)	0	0	0	-
	Forecast(2021/01/13)	0	0	0	-
FY2020	Actual(2021/01/13)	0	0	0	-

Paycloud Holdings Inc.【JP:4015】Dividends

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