LaKeel, Inc.

<h3>3. Dividend Policy</h3>
Our Group recognizes returning profits to shareholders as an important management priority. We will determine our profit distribution policy by taking into account our financial position, operating results, and cash flow situation. However, we currently do not pay dividends, and the timing and feasibility of future dividend payments remain undetermined.
At present, our Group's business is in a growth phase. We prioritize securing internal reserves necessary to strengthen our financial position and support future business expansion. We believe that pursuing further business growth will deliver the greatest returns to our shareholders. We plan to allocate retained earnings primarily toward continuous product development and strengthening our recruitment and training of talent, thereby reinforcing our business foundation.
When we do pay dividends, our basic policy is to do so twice annually. We have set June 30 each year as the record date for interim dividends and December 31 each year as the record date for year-end dividends. Our Articles of Incorporation also provide that we may establish additional record dates for dividend payments. Matters concerning dividend payments and other items specified in Article 459, Paragraph 1 of the Companies Act are determined by Board of Directors resolution rather than shareholder approval, except where otherwise required by law.

We recognize returning profits to shareholders as an important management priority. However, we currently pay no dividend, and the timing of future dividend implementation remains undetermined. As we are in a growth phase, we prioritize securing internal reserves necessary for strengthening our financial position and expanding our business, which we allocate to product development and human resource recruitment and development. Should we implement dividends in the future, our basic policy is to pay twice annually.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/13)	0	0	0	-
FY2024	Actual(2025/02/13)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/08/13)	0	0	0	-
FY2020	Actual(2021/08/13)	0	0	0	-

LaKeel, Inc. (4074) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)