Livesense Inc.

<h3>3 [Dividend Policy]</h3>
The Company recognizes returning profits to shareholders as one of its important management priorities. Regarding the specific methods and composition of profit returns, the Company will consider optimal approaches as appropriate, taking into account capital structure, investment plans, financial condition, operating results, and cash flow situations.
Currently, the Company does not return profits to shareholders through dividends and allocates all profits to retained earnings and growth investments. This is because the Company is in the process of establishing a stable management foundation and sustainable growth base. The Company believes that strengthening retained earnings to stabilize the management foundation, combined with investments to establish and expand business operations, will lead to greater corporate value enhancement and ultimately deliver the maximum profit return to shareholders.
When the Company distributes surplus earnings, its basic policy is to conduct year-end dividends once annually, 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.

The company positions shareholder returns as a key priority and will consider the most appropriate methods in light of capital structure and financial condition. Currently, the company retains all profits for internal reserves and growth investments rather than paying dividends, believing that stabilizing the management foundation and enhancing corporate value represents the greatest return to shareholders. Should dividends be implemented in the future, they will be paid once annually at the fiscal year-end.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/12)	0	0	0	-
FY2024	Actual(2025/02/12)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/13)	0	0	0	-
FY2022	Actual(2023/02/13)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/02/12)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2019	Actual(2020/11/13)	0	0	0	-

Livesense Inc. (6054) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)