GIMIC Co., Ltd.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. Our basic policy is to maintain stable dividends while securing the internal reserves necessary for future business development and strengthening our financial position. However, we recognize that the Company is currently in a growth phase. We believe that the greatest return to shareholders comes from strengthening our financial foundation, building up internal reserves for business expansion, and allocating these resources to capital investments in systems and equipment, as well as investments in securing and developing talent for business growth. Based on this approach, we have not paid dividends since our founding. Going forward, we plan to continue building internal reserves in the near term and use them effectively as investment capital for business expansion.
When we do pay dividends from surplus, our basic policy is to limit this to year-end dividends only, once per year. The Board of Directors is designated as the decision-making body for cash dividend payments.
The Company's Articles of Incorporation provide that matters specified in Article 459, Paragraph 1 of the Companies Act, including surplus dividends, may be determined by Board of Directors resolution, except where otherwise provided by law. The Articles also specify that the record date for interim dividends is September 30 each year, and that dividends may be paid based on a designated record date.
At this stage, the possibility and timing of dividend implementation remain undetermined.

While stable dividends are our basic policy, we have not paid dividends since our founding because we are currently in a growth phase. For the time being, we plan to build up retained earnings and use them as investment funds for business expansion. When we do implement dividends, we will make year-end dividends once per year as our basic policy.

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	-

GIMIC Co., Ltd. (475A) Dividends

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