Infcurion, Inc.

<h3>3. Dividend Policy</h3>
The Company regards returning profits to shareholders as one of its important management priorities. At present, the Company prioritizes growth investments for business expansion and strengthening its financial position, focusing on building a revenue base and enhancing profitability. The Company believes that maximizing corporate value in this manner will deliver the greatest returns to shareholders. Accordingly, the Company has not paid dividends since its founding and intends to prioritize building internal reserves for the foreseeable future. The Company plans to use retained earnings for growth investments to strengthen profitability, establishing a revenue base including securing and developing talented personnel, and strengthening its financial position.
In the future, the Company intends to provide stable and continuous profit returns to shareholders after considering the balance between internal reserves and the business environment surrounding the Company. However, the timing and feasibility of implementing dividends remain undetermined at this time.
 
When the Company distributes surplus earnings, its basic policy is to pay year-end dividends once annually. The Articles of Incorporation also provide for the possibility of paying interim dividends once annually. The year-end dividend is determined by the shareholders' meeting, while interim dividends are determined by the Board of Directors.

For the time being, the company will focus on building up retained earnings. These retained earnings will be used for growth investments, securing and developing talent, and strengthening the financial position. The company intends to provide stable and continuous returns to shareholders in the future, though the timing and possibility of implementing dividends remain undecided. When dividends are paid, the company will use year-end dividends as the standard, with interim dividends once per year also possible.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/12)	0	0	0	-
FY2025	Actual(2025/11/12)	0	0	0	-

Infcurion, Inc.【JP:438A】Dividends

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Dividend History (Forecasts, Revisions, Actuals)