BTM, Inc.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as one of its important management priorities. However, as the Company is currently in a growth phase, we believe it is important to strengthen our internal reserves and use them effectively for financial stability, recruitment and development of talented personnel, and strengthening internal management systems. We aim to meet shareholder expectations by further enhancing corporate value through these investments.
At this time, the timing and implementation of dividends remain undecided. Going forward, we will work to return profits to shareholders through interim and year-end dividends, taking into comprehensive consideration future business performance, financial condition, and growth strategies.
The decision-making authority for surplus dividends is the shareholders' meeting for year-end dividends and the board of directors for interim dividends.
The Company's articles of incorporation provide that interim dividends may be paid with September 30 as the record date, in accordance with Article 454, Paragraph 5 of the Companies Act.

As we are in a growth phase, our basic policy is to strengthen our financial position and enhance corporate value by building up retained earnings and effectively allocating them to financial stability, talent recruitment, and development. While we have not yet determined a dividend policy, we are committed to returning value to shareholders through interim and year-end dividends, taking into account overall business performance and financial condition.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	0	0	-
FY2025	Actual(2025/05/15)	0	0	0	-
	Forecast(2024/05/14)	0	0	0	-
FY2024	Actual(2024/05/14)	0	0	0	-
	Forecast(2023/05/12)	0	0	0	-
FY2023	Actual(2023/05/12)	0	0	0	-
	Forecast(2023/02/13)	0	0	0	-
FY2022	Actual(2023/02/13)	0	0	0	-

BTM, Inc.【JP:5247】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)