RaQualia Pharma Inc.

<h3>3. Dividend Policy</h3>
The Company recognizes that returning profits to shareholders is an important management priority. Regarding dividend distributions from retained earnings, we will consider such distributions comprehensively, taking into account the need to ensure stable earnings in the future, strengthen our financial foundation, and maintain adequate internal reserves to support future research and development activities and other initiatives.
When distributing dividends from retained earnings, our basic policy is to conduct year-end dividends once per fiscal year.
Additionally, our Articles of Incorporation provide that the Company may pay interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act, and that the Board of Directors may resolve to distribute retained earnings and other dividends pursuant to Article 459, Paragraph 1 of the Companies Act.

We will consider dividends after comprehensively weighing the need to build internal reserves for future research and development activities, once stable earnings and a strengthened financial foundation are secured. When dividends are paid, our basic policy is to distribute them once per fiscal year as a year-end dividend.

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(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/02/12)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2019	Actual(2020/11/13)	0	0	0	-

RaQualia Pharma Inc. (4579) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)