HUMAN MADE Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company views returning profits to shareholders as an important management priority. Our basic policy is to determine dividends by comprehensively assessing our financial condition, operating results, and overall business operations. However, as of the date of this document, the Company is in a business expansion phase. To strengthen our financial position and reinvest in business growth, we have maintained a no-dividend policy since our founding. We intend to continue prioritizing the buildup of retained earnings for the foreseeable future. We plan to use retained earnings effectively in accordance with future business strategies, including investments in overseas expansion, launching new brands, and funding acquisitions.Our articles of incorporation specify that the record dates for dividends are January 31 for year-end dividends, July 31 for interim dividends, and other dates as determined. However, we have not established a basic policy regarding the number of dividend payments in each fiscal year.The Company's articles of incorporation provide that matters concerning dividend distributions and other items specified in Article 459, Paragraph 1 of the Companies Act may be determined by board of directors resolution, except where otherwise provided by law.

Our basic policy is to determine dividends based on a comprehensive assessment of our financial position, operating results, and overall business performance. However, as we are in a phase of business expansion, we prioritize building up internal reserves in the near term. We plan to use these retained earnings for overseas expansion, new brand launches, and acquisition funding.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/03/16)	0	0	0	-
FY2026	Actual(2026/03/16)	0	0	0	-
	Forecast(2025/12/12)	0	0	0	-
FY2025	Actual(2025/12/12)	0	0	0	-

HUMAN MADE Inc. (456A) Dividends

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Dividend History (Forecasts, Revisions, Actuals)