NEO MARKETING INC.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company is currently in a growth phase. We believe that building up internal reserves is important to strengthen our financial position for long-term stability and to support continuous business expansion. Since our establishment, we have not paid cash dividends to shareholders.Regarding future dividend payments to shareholders, we currently plan to continue not paying dividends for the time being. However, we will consider dividend payments by comprehensively evaluating multiple factors, including our financial condition, operating results, internal reserves, capital requirements, overall business conditions, and other factors that our management deems necessary.When we pay dividends, shareholders who hold our issued shares as of the record date will have the right to receive dividend payments, regardless of any share transfers after the share issuance date and record date. Our basic policy is to pay dividends once per year at the fiscal year-end. The shareholders' meeting is the decision-making body for year-end dividends.Additionally, our Articles of Incorporation provide that interim dividends may be paid by resolution of the Board of Directors.For the current fiscal year, no dividends have been paid. We plan to use internal reserves as investment funds for future business development and to strengthen our management foundation.

The Company is currently in a growth phase. We prioritize strengthening our financial position and expanding our business operations, so we do not plan to pay dividends at this time. We will review dividend policy in the future based on a comprehensive assessment of our financial condition and business performance. When we do implement dividends, our basic policy will be to pay dividends once per year at the fiscal year-end. We plan to use retained earnings as investment capital for future business development and to strengthen our management foundation.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/13)	0	0	0	-
FY2025	Actual(2025/11/13)	0	0	0	-
	Forecast(2024/11/13)	0	0	0	-
FY2024	Actual(2024/11/13)	0	0	0	-
	Forecast(2023/11/14)	0	0	0	-
FY2023	Actual(2023/11/14)	0	0	0	-
	Forecast(2022/11/14)	0	0	0	-
FY2022	Actual(2022/11/14)	0	0	0	-
	Forecast(2021/11/12)	0	0	0	-
FY2021	Actual(2021/11/12)	0	0	0	-
	Forecast(2021/05/14)	0	0	0	-
FY2020	Actual(2021/05/14)	0	0	0	-

NEO MARKETING INC.【JP:4196】Dividends

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