Life Intelligent Enterprise Co.,Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Our Group's basic policy is to enhance corporate value through maintaining stable earnings and pursuing further growth, and to meet shareholders' expectations through dividends and other returns.<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Our basic policy is to distribute surplus twice annually—interim and year-end dividends. The year-end dividend is decided by the shareholders' meeting, while the interim dividend is determined by board resolution with a record date of September 30 each year, as stipulated in our articles of incorporation.<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">At the same time, reinvesting earnings from investment operations and other activities contributes to revenue expansion and enhances corporate value. Therefore, we also consider it important to strengthen internal reserves to prepare for new investments and business development.<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Regarding the dividend with a record date in the current fiscal year, we regret to inform that we will forgo the year-end dividend.

Our basic policy is to enhance corporate value through maintaining stable earnings and pursuing further growth, while meeting shareholder expectations through dividends. We distribute dividends twice annually—interim and year-end dividends—as our standard practice. We also prioritize building sufficient retained earnings to support new investments and business development.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	0	0	-
FY2025	Actual(2025/05/14)	0	0	0	-
FY2024	Actual(2024/05/14)	0	0	0	-
	Forecast(2024/03/25)	0	0	0	-
FY2023	Actual(2023/05/15)	0	1	1	-
	Forecast(2022/05/13)	0	2	2	42.8%
FY2022	Actual(2022/05/13)	0	2	2	88.9%
	Forecast(2021/05/14)	0	2	2	19.7%
FY2021	Actual(2021/05/14)	0	2	2	18.3%
	Forecast(2021/02/10)	0	2	2	-
FY2020	Actual(2021/02/10)	0	1	1	-

Life Intelligent Enterprise Co.,Ltd. (5856) Dividends

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