uSonar Co., Ltd

<h3>3. Dividend Policy</h3>
We believe that prioritizing the strengthening of our financial position and investments for business expansion, which lead to enhanced corporate value, represents the greatest return of profits to our shareholders. Although we have not paid dividends in the past, we recognize that returning profits to shareholders is an important management priority.
Our basic dividend policy going forward is to secure the internal reserves necessary for strengthening our financial position and expanding our business, while taking into account our business environment, and to provide stable and continuous profit returns to shareholders. However, the timing and feasibility of dividend implementation remain undetermined at this time.
When we distribute retained earnings, our basic policy is to implement year-end dividends once annually, with dividend decisions made by the shareholders' meeting. Additionally, our articles of incorporation provide that interim dividends on retained earnings and other matters specified in Article 459, Paragraph 1 of the Companies Act may be implemented by board of directors resolution, except where otherwise provided by law.
We intend to effectively utilize retained earnings as working capital for recruiting talented personnel and other operational needs, as well as reserves to respond to anticipated changes in our business environment, while strengthening our management foundation.

We aim to secure necessary retained earnings for strengthening our financial position and expanding our business, while implementing stable and continuous profit returns to shareholders. When distributing dividends from surplus earnings, our basic policy is to conduct dividend payments once per year at the fiscal year-end. Retained earnings will be used to strengthen our management foundation, cover necessary operating funds such as personnel recruitment, and build reserves to respond to changes in the business environment.

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(2025/11/14)	0	0	0	-
FY2024	Actual(2025/11/14)	0	0	0	-

uSonar Co., Ltd (431A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)