TRaaS On Product Inc.

<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;">The Company recognizes returning profits to shareholders as an important management priority. We are committed to implementing dividends on a continuous basis, taking into comprehensive consideration medium to long-term increases in shareholder value through business growth and improved capital efficiency, as well as internal reserves for future business development, while accounting for future business performance and financial conditions.

<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;font-size:9pt;">As a basic policy, the Company distributes surplus dividends once per fiscal year as year-end dividends. The decision-making authority for such dividend distributions rests with the shareholders' meeting.

<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;font-size:9pt;">Going forward, we will implement profit dividends based on a comprehensive assessment of financial position, operating results, and overall management, while maintaining adequate internal reserves. However, at this time, the possibility and timing of regular dividend payments remain undetermined.

<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;font-size:9pt;">We continue to recognize profit returns to shareholders as an important management priority and intend to implement dividends on a continuous basis that reflect business performance, alongside medium to long-term increases in shareholder value through business growth and improved capital efficiency.

<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;font-size:9pt;">Internal reserves will be maintained to strengthen our financial position and support proactive business expansion.

<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;font-size:9pt;">Additionally, pursuant to Article 454, Paragraph 5 of the Companies Act, our Articles of Incorporation provide that interim dividends may be implemented by board resolution, with July 31 of each year set as the record date.

Our basic policy is to pay dividends once per year at the fiscal year-end. We will continue to pay dividends while comprehensively considering business performance trends and financial conditions. We use retained earnings to strengthen our financial position and prepare for active business expansion. We also have the option to pay interim dividends under our articles of incorporation.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/03/12)	0	0	0	-
FY2026	Actual(2026/03/12)	0	0	0	-
	Forecast(2025/03/13)	0	0	0	-
FY2025	Actual(2025/03/13)	0	0	0	-
	Forecast(2024/03/13)	0	0	0	-
FY2024	Actual(2024/03/13)	0	0	0	-
	Forecast(2023/03/07)	0	0	0	-
FY2023	Actual(2023/03/07)	0	0	0	-
	Forecast(2022/03/14)	0	0	0	-
FY2022	Actual(2022/03/14)	0	0	0	-
	Forecast(2021/03/09)	0	0	0	-
FY2021	Actual(2021/03/09)	0	0	0	-
	Forecast(2020/09/08)	0	0	0	-
FY2020	Actual(2020/09/08)	0	0	0	-

TRaaS On Product Inc. (6696) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)