ExaWizards Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes returning profits to shareholders as an important management priority. However, as the Company is in its early stages, we believe that strengthening our financial position and building internal reserves for business expansion—and allocating these resources to growth investments—represents the greatest return of profits to shareholders. We intend to continue prioritizing the buildup of internal reserves in the near term.For the current fiscal year, we are not implementing dividends for the reasons stated above. Funds secured through the buildup of internal reserves will be allocated to investments aimed at diversifying our revenue base and strengthening profitability, including product development, hiring, and marketing initiatives.Going forward, we will consider returning profits to shareholders while taking into account the Company's operating results and financial condition for each period. However, the timing and feasibility of dividend implementation remain undetermined at this time.When dividend distributions are implemented, the Company intends to conduct dividend distributions twice annually—interim and year-end dividends—as a general practice. Our articles of incorporation provide for the ability to pay 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;">

Since the company is in its early stages, we plan to prioritize building up retained earnings for the time being. The funds we secure will be used to strengthen our revenue base through product development investment, hiring, marketing, and other initiatives. In the future, we will consider returning profits to shareholders based on our business performance and financial condition, though the timing of any dividend payments has not been determined. If we do implement dividends, we plan to distribute them twice per year as a general rule.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	0	0	-
FY2025	Actual(2025/05/14)	0	0	0	-
	Forecast(2024/05/14)	0	0	0	-
FY2024	Actual(2024/05/14)	0	0	0	-
	Forecast(2023/05/11)	0	0	0	-
FY2023	Actual(2023/05/11)	0	0	0	-
	Forecast(2022/05/11)	0	0	0	-
FY2022	Actual(2022/05/11)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-

ExaWizards Inc.【JP:4259】Dividends

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Dividend History (Forecasts, Revisions, Actuals)