INEST,Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes returning profits to shareholders as one of its important management priorities. However, after considering our business performance and financial condition, we have decided to forgo dividend payments at the end of the third fiscal period.As a growing company, we believe that investing in further high growth and strengthening our financial position will enhance corporate value, which ultimately benefits our shareholders.Going forward, our basic policy is to distribute profits in accordance with management performance. We will also maintain internal reserves to support future business expansion and strengthen our financial structure, while making dividend decisions by comprehensively considering business performance, dividend payout ratio, and other relevant factors.The Company's Articles of Incorporation provide that interim dividends may be paid upon resolution of the Board of Directors.<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:18pt;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:15pt;">

Our basic policy is to distribute profits in accordance with business performance. We determine dividends by comprehensively considering our results and dividend payout ratio. We balance shareholder returns with retaining earnings for future business development and strengthening our corporate foundation. We have established a system to implement interim dividends.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/13)	0	0	0	-
FY2025	Actual(2025/05/20)	0	0	0	-
FY2024	Actual(2024/05/20)	0	0	0	-
FY2023	Actual(2023/05/19)	-	0	0	-
	Forecast(2023/02/13)	0	0	0	-
FY2022	Actual(2023/02/13)	0	0	0	-

INEST,Inc.【JP:7111】Dividends

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