Linkers Corporation

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as a management priority and will determine its profit distribution policy by taking into account its financial condition, operating results, and cash flow situation. However, the Company is still in a growth phase with insufficient retained earnings and has not paid dividends since its founding.
As a basic policy for future dividend distribution, the Company intends to strengthen profitability and improve its business foundation while considering the status of retained earnings and the business environment surrounding the Company, with the aim of providing stable and continuous profit returns to shareholders. However, at this time, the possibility of implementing dividends and the timing of such implementation remain undetermined.
Retained earnings will be effectively utilized as medium- to long-term business capital for business expansion.
When distributing surplus earnings, the Company's basic policy is to implement year-end dividends once per fiscal year, with the shareholders' meeting serving as the decision-making body. The Company's articles of incorporation also provide that interim dividends may be implemented by board of directors resolution.

We recognize returning profits to shareholders as a key management priority. We are committed to implementing stable and continuous profit returns to shareholders while strengthening our earnings capacity and reinforcing our business foundation, taking into account the status of our retained earnings. Our basic policy is to pay dividends once per year as a year-end dividend. We allocate retained earnings as a medium to long-term financial resource for business expansion purposes.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/09/12)	0	0	0	-
FY2025	Actual(2025/09/12)	0	0	0	-
	Forecast(2024/09/12)	0	0	0	-
FY2024	Actual(2024/09/12)	0	0	0	-
	Forecast(2023/09/13)	0	0	0	-
FY2023	Actual(2023/09/13)	0	0	0	-
	Forecast(2022/12/14)	0	0	0	-
FY2022	Actual(2022/12/14)	0	0	0	-

Linkers Corporation (5131) Dividends

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Dividend History (Forecasts, Revisions, Actuals)