Startline CO.,LTD.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. However, at this time, we believe it is essential to strengthen our financial position and build internal reserves to support business expansion through development investments. Accordingly, we have not paid dividends since our establishment.
In the future, while strengthening our earnings capacity and establishing a solid business foundation, we will consider providing stable and continuous profit returns to shareholders, taking into account the status of our internal reserves and the business environment surrounding the Company. However, the possibility of implementing dividends and the timing of such implementation remain undetermined at this time. For the current fiscal year, we are not implementing dividends in order to strengthen our financial position and build internal reserves necessary for business expansion.
When we do distribute surplus earnings, our basic policy is to pay dividends once per fiscal year at the fiscal year-end. The decision-making authority for year-end dividends rests with the shareholders' meeting. Additionally, our articles of incorporation provide that the Company may pay interim dividends upon resolution by the Board of Directors.

Currently, the company prioritizes building up retained earnings to strengthen its financial position and expand business through development investments. Since its establishment, the company has maintained a policy of no dividend payments. Going forward, while enhancing profitability and establishing a solid business foundation, the company will consider stable and continuous profit returns to shareholders, taking into account the status of retained earnings accumulation. When dividends are implemented, the basic policy will be to pay dividends once per year at the fiscal year-end.

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	-

Startline CO.,LTD. (477A) Dividends

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Dividend History (Forecasts, Revisions, Actuals)