GLOBAL-DINING,INC.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes that returning profits to shareholders is an important management strategy. We are committed to sustained growth in corporate and shareholder value by strengthening our earnings base and improving our financial health. Our basic policy is to distribute appropriate profits backed by business performance, while balancing growth investments with shareholder capital enhancement. The Company's dividend policy is to pay dividends once annually at the fiscal year-end. The Board of Directors is responsible for dividend decisions. Retained earnings are allocated to various investments that enhance corporate value, such as capital expenditures for new store openings and system upgrades. These investments will generate returns to shareholders through future business expansion. Regarding the current fiscal year-end dividend, although the Company recorded net income attributable to parent company shareholders of 514 million yen, we have decided not to pay a dividend this period. We have determined that the operating environment now permits aggressive investment for future growth. We are prioritizing capital expenditures for new lodging facility developments, such as the Nasu accommodation complex, and strengthening our financial position to support these initiatives. We regret this decision. <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;">The Company's Articles of Incorporation provide that interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act may be paid by Board of Directors resolution.

Our basic policy is to pursue sustained growth in corporate and shareholder value by maintaining a balance between growth investments and strengthening shareholder capital, while distributing profits appropriately based on business performance. We principally pay dividends once per year at the fiscal year-end. We allocate retained earnings to investments that enhance corporate value, such as capital expenditures for new store openings and system upgrades, with the aim of returning value to shareholders through future business expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/12)	0	5	5	7.6%
FY2025	Actual(2026/02/12)	0	5	5	16.9%
	Revision(2025/10/31)	0	5	5	-
	Forecast(2025/02/12)	0	0	0	-
FY2024	Actual(2025/02/12)	0	0	0	-
	Forecast(2024/02/09)	0	0	0	-
FY2023	Actual(2024/02/09)	0	0	0	-
	Forecast(2023/02/10)	0	0	0	-
FY2022	Actual(2023/02/10)	0	0	0	-
	Forecast(2022/02/10)	0	0	0	-
FY2021	Actual(2022/02/10)	0	0	0	-
	Forecast(2021/02/12)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-
	Forecast(2020/10/30)	0	0	0	-
FY2019	Actual(2020/10/30)	0	0	0	-

GLOBAL-DINING,INC. (7625) Dividends

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