koukandekirukun, Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company views returning profits to shareholders as one of its key management priorities. We believe that the greatest benefit to shareholders comes from building up retained earnings and using them to invest in strengthening our earnings base and expanding our earning capacity. Based on this approach, we have not paid dividends since our founding and plan to continue focusing on building retained earnings in the near term. We intend to use retained earnings to strengthen our financial position and invest in human resource development, system development, brand awareness enhancement, business expansion, and strengthening and expanding our earnings base. In the future, we will consider providing stable and continuous profit returns to shareholders, taking into account the level of retained earnings and the business environment surrounding the Company. However, at this time, the possibility of implementing dividends and the timing of such implementation remain undetermined.The Board of Directors is the decision-making body for dividend distributions from the Company's surplus. Additionally, pursuant to a resolution passed at an extraordinary shareholders' meeting held on September 30, 2020, the Company's articles of incorporation provide that, based on Article 459, Paragraph 1 of the Companies Act, year-end dividends shall use March 31 as the record date and interim dividends shall use September 30 as the record date, with dividend distributions to be determined by Board of Directors resolution.

Since our founding, we have not paid dividends and have maintained a basic policy of building up retained earnings. We will continue this policy for the foreseeable future. Retained earnings are allocated to investments that strengthen our financial position, develop human resources, advance system development, and enhance brand recognition, thereby expanding our business and reinforcing our earnings base. In the future, we will consider stable and continuous profit returns to shareholders by taking into account the status of retained earnings and the business environment. However, the timing of implementation remains undetermined.

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(2024/05/15)	0	0	0	-
FY2024	Actual(2024/05/15)	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	-

koukandekirukun, Inc.【JP:7695】Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)