Wintest Corp.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as one of its management priorities. We are committed to maintaining a stable operational foundation and enhancing shareholder value. Our basic policy is to continue stable dividends in line with business performance. However, we must strengthen our corporate structure, maintain competitiveness, and secure stable funding for future business development. Therefore, we may implement policies that prioritize retained earnings.
We intend to use retained earnings as a resource to enhance our technological and cost competitiveness in response to anticipated changes in the business environment, strengthen our product development capabilities to meet market needs, and support overseas business expansion.
In addition to year-end dividends, our Articles of Incorporation provide that interim dividends may be paid annually with June 30 as the record date, as determined by Board resolution. This allows for dividend distributions twice per year. The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the Board of Directors.
For the current fiscal year, in light of our business performance and the challenging operating environment, we regret to inform you that we will continue to pay no dividend.
Going forward, we are committed to establishing a stronger corporate foundation and working toward the early resumption of dividends.

Our basic policy is to provide stable dividends that reflect our business performance. However, we may prioritize retaining earnings to strengthen our corporate foundation and maintain competitiveness. We use retained earnings as a source of funding for improving technological and cost competitiveness, strengthening our product development capabilities, and expanding our overseas operations. We have established a system to pay dividends twice per year.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/16)	0	0	0	-
FY2025	Actual(2026/02/16)	0	0	0	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/02/15)	0	0	0	-
FY2021	Actual(2022/02/15)	0	0	0	-
	Forecast(2020/09/15)	0	0	0	-
FY2020	Actual(2020/09/15)	0	0	0	-
	Forecast(2020/12/15)	0	0	0	-
FY2019	Actual(2020/09/15)	0	0	0	-

Wintest Corp. (6721) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)