itsumo.inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes the importance of providing appropriate returns to shareholders. Our basic policy is to balance dividend payments with retained earnings and implement dividends appropriately. However, we believe the Company is currently in a growth and expansion phase. We aim to strengthen our management foundation and pursue aggressive business development by building up retained earnings. We consider that allocating these funds to strengthen our financial position and invest in business expansion will ultimately deliver the greatest returns to shareholders through further business growth.For this reason, we have not paid dividends since our founding. At present, the timing and implementation of dividends remain undecided. However, our policy is to implement stable and continuous profit returns to shareholders in the future, taking into account our financial condition, operating results, and business plans.When dividends are paid, our basic policy is to conduct year-end dividends once annually. The Board of Directors will decide on dividend payments. Our Articles of Incorporation also provide that interim dividends may be paid by Board of Directors resolution.<p class="smt_text6" 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 dividend policy is to implement appropriate dividends while maintaining a balance with retained earnings. However, as we are currently in a growth and expansion phase, we prioritize building up retained earnings to strengthen our financial position and fund business expansion investments. Going forward, we intend to implement stable and continuous profit returns to shareholders by taking into account our financial condition and other factors. When dividends are paid, we will implement them on a once-yearly basis as a year-end dividend.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	0	0	-
FY2025	Actual(2025/05/14)	0	0	0	-
	Forecast(2024/05/14)	0	0	0	-
FY2024	Actual(2024/05/14)	0	0	0	-
	Forecast(2023/05/12)	0	0	0	-
FY2023	Actual(2023/05/12)	0	0	0	-
	Forecast(2022/05/13)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
	Forecast(2021/05/14)	0	0	0	-
FY2021	Actual(2021/05/14)	0	0	0	-
	Forecast(2021/02/12)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-

itsumo.inc. (7694) Dividends

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