IVY COSMETICS CORPORATION

<h3>3. Dividend Policy</h3>
Our basic policy is to strengthen our corporate foundation and prepare for future business development by building capital through retained earnings, while providing shareholders with the highest possible level of profit returns in consideration of earnings trends.
Our basic policy is to pay dividends twice annually: an interim dividend and a year-end dividend.
The Board of Directors is the decision-making body for both the year-end dividend and the interim dividend.
Our Articles of Incorporation provide that the Board of Directors may pay an interim dividend with September 30 as the record date each year.
However, regarding dividends for the current fiscal year, we regret to inform you that we have decided to prioritize retained earnings and will not pay dividends on either common shares or Class A preferred shares.
Going forward, we will consider returning profits to shareholders through dividends while also building retained earnings and improving our financial position, taking into account our earnings performance.

Our basic dividend policy is to strengthen our capital base through retained earnings while providing shareholders with the highest possible profit returns, taking into account earnings trends. We distribute dividends twice annually through interim and year-end dividends as our standard practice. We also retain earnings to improve our financial position and consider profit returns based on our earnings performance.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	15	15	36.2%
FY2025	Actual(2025/05/14)	0	0	0	-
	Forecast(2024/05/14)	0	0	0	-
FY2024	Actual(2024/05/14)	0	0	0	-
	Forecast(2023/05/11)	0	0	0	-
FY2023	Actual(2023/05/11)	0	0	0	-
	Revision(2023/02/09)	0	0	0	-
	Forecast(2022/05/12)	0	10	10	28.5%
FY2022	Actual(2022/05/12)	0	0	0	-
	Forecast(2021/05/13)	0	0	0	-
FY2021	Actual(2021/05/13)	0	0	0	-
	Forecast(2020/11/10)	0	0	0	-
FY2020	Actual(2020/11/10)	0	0	0	-

IVY COSMETICS CORPORATION (4918) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)