The Sailor Pen Co.,Ltd.

<h3>3. Dividend Policy</h3>
The Company positions the return of profits to shareholders as a top management priority. While working to improve earnings and strengthen our financial position, we distribute profits based on a comprehensive assessment of business performance trends, earnings per share levels, and other factors. Retained earnings will be invested effectively in product development necessary for corporate growth and technology development to address increasingly advanced technological needs, in addition to strengthening our financial position.
Our basic policy is to pay dividends twice annually: an interim dividend and a year-end dividend. The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors.
The Company's articles of incorporation provide that the board of directors may pay an interim dividend with June 30 as the record date each year.
For the current fiscal period, we have regrettably decided to pay no dividend.
Going forward, we intend to strengthen our corporate foundation, work to improve profitability, and aim to resume dividend payments at the earliest opportunity.

We position returning profits to shareholders as our top priority. We distribute earnings by comprehensively considering business performance trends and earnings per share levels. Our basic policy is to pay dividends twice a year—an interim dividend and a year-end dividend. We use retained earnings to strengthen our financial position and invest in product development and technological innovation.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	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(2022/02/17)	0	0	0	-
FY2021	Actual(2022/02/17)	0	0	0	-
	Forecast(2021/04/30)	0	0	0	-
FY2020	Actual(2021/04/30)	0	0	0	-

The Sailor Pen Co.,Ltd. (7992) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)