Living Technologies Inc.

<h3>3. Dividend Policy</h3>
The Company considers returning profits to shareholders as one of its important management priorities. However, we are currently in a growth and expansion phase, and we believe that strengthening our management foundation and building up internal reserves to fund aggressive business development and investment will ultimately deliver the greatest returns to shareholders through further business expansion.
Based on this approach, while the timing and implementation of dividends remain undecided at this time, we have introduced a shareholder benefit program as part of our profit-return measures to shareholders, taking into account our internal reserve levels.
When we do distribute surplus earnings, our basic policy is to conduct dividend payments once per fiscal year at the fiscal year-end. Under the provisions of Article 459, Paragraph 1 of the Companies Act, our Articles of Incorporation authorize the Board of Directors to decide on the distribution of surplus earnings and related matters.

As the company is in a growth and expansion phase, our basic policy prioritizes strengthening our management foundation and building robust internal reserves to support aggressive business development. We focus on strengthening our financial position and prioritizing investment in business expansion. While we have not yet determined when to begin paying dividends, if we do implement dividends, we will base them on year-end dividends paid once annually. We will consider returning profits to shareholders by taking into account our internal reserve levels.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/14)	0	0	0	-
FY2025	Actual(2025/11/14)	0	0	0	-
	Forecast(2024/11/15)	0	0	0	-
FY2024	Actual(2024/11/15)	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(2021/11/15)	0	0	0	-
FY2021	Actual(2021/11/15)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2020	Actual(2020/11/13)	0	0	0	-
FY2019	Actual(2020/11/13)	0	0	0	-

Living Technologies Inc.【JP:4445】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)