coly Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes returning profits to shareholders as an important management priority. However, we believe that the greatest benefit to shareholders comes from strengthening our financial position and expanding our business by building up internal reserves and allocating funds to working capital and capital expenditures for further business growth.Accordingly, our policy is to prioritize building up internal reserves for the foreseeable future.Looking ahead, while strengthening our earnings capacity and establishing our business foundation, we intend to provide stable and consistent profit returns to shareholders, taking into account the status of our internal reserves and the business environment surrounding the Company. However, the timing and feasibility of dividend implementation have not been determined at this time.When dividends are paid, the basic policy is to pay surplus dividends once per year at the fiscal year-end. Our Articles of Incorporation also provide for the possibility of paying an interim dividend once per year.The decision-making authority for dividends is the shareholders' meeting for year-end dividends and the Board of Directors for interim dividends.<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:15pt;">

For the time being, our policy is to strengthen our financial position and expand our business by building up retained earnings. Going forward, while we work to enhance our earning power and strengthen our business foundation, we intend to implement stable and continuous profit returns to shareholders, taking into account our retained earnings situation and business environment. However, the timing of dividend implementation has not yet been determined. When dividends are implemented, we will make year-end dividends our standard practice, while also allowing for interim dividends once per year.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/03/13)	0	0	0	-
FY2026	Actual(2026/03/13)	0	0	0	-
	Forecast(2025/03/14)	0	0	0	-
FY2025	Actual(2025/03/14)	0	0	0	-
	Forecast(2024/03/15)	0	0	0	-
FY2024	Actual(2024/03/15)	0	0	0	-
	Forecast(2023/03/16)	0	0	0	-
FY2023	Actual(2023/03/16)	0	0	0	-
	Forecast(2022/03/17)	0	0	0	-
FY2022	Actual(2022/03/17)	0	0	0	-
	Forecast(2021/03/16)	0	0	0	-
FY2021	Actual(2021/03/16)	0	0	0	-
FY2020	Actual(2021/03/16)	0	0	0	-

coly Inc.【JP:4175】Dividends

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Dividend History (Forecasts, Revisions, Actuals)