Vitabrid Japan Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;text-indent:9pt;font-family:'ＭＳ 明朝';line-height:15pt;font-size:9pt;">The Company views returning profits to shareholders alongside strengthening its financial position and securing competitive advantage as important management priorities. We currently recognize that the Company is in a growth phase and believe that building up retained earnings is essential for investments in business expansion and organizational development. Accordingly, we are not currently implementing dividends. The Company intends to consider paying continuous and stable dividends in the future by comprehensively taking into account the status of business foundation development, investment plans, business performance, and financial condition. However, the timing and other details regarding dividend implementation have not been determined at this time.</p><p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;text-indent:9pt;font-family:'ＭＳ 明朝';line-height:15pt;font-size:9pt;">When the Company does pay dividends from retained earnings, the basic policy is to conduct year-end dividends once per fiscal year. The Articles of Incorporation provide that interim dividends may be paid once per year in addition to year-end dividends, and that dividends may also be paid on other dates as determined by the Board. Additionally, based on the provisions of Article 459, Paragraph 1 of the Companies Act, the Articles of Incorporation provide that the Board of Directors may determine dividend matters by resolution, except where otherwise provided by law.</p><p class="smt_text6" style="orphans:0;widows:0;"> </p>

<p>Currently, as we are in a growth phase, we prioritize investment in business expansion and organizational development over dividend payments. However, we are committed to considering stable and consistent dividends in the future. When we do implement dividends, we plan to make year-end dividends our standard practice, while also maintaining the capability to pay interim dividends.</p>

Vitabrid Japan Inc.【JP:542A】Dividends

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Dividend History (Forecasts, Revisions, Actuals)