NAIGAI  CO.,LTD.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">　The Company aims to provide appropriate returns to shareholders while establishing a solid financial foundation, securing investment capacity for future business strategies, and maintaining internal reserves for unforeseen circumstances. We take a comprehensive approach by considering changes in the business environment, progress in business development, and business performance trends. Our basic policy is to pay dividends once per fiscal year as a year-end dividend from retained earnings.</p>
<p style="margin-left: 24px; text-align: left">　However, while the Company maintained profitability this fiscal year as in the previous period, we have not yet resolved the negative balance in retained earnings carried forward. Consequently, we regret that we are unable to create conditions for resuming dividends and must maintain a no-dividend policy at this time. We will faithfully execute the measures outlined in our Sixth Medium-Term Management Plan to recover earnings stability at an early stage and work toward establishing the conditions necessary for dividend resumption.</p>
<p style="margin-left: 24px; text-align: left"> </p>

<p>Our basic policy is to establish a solid financial foundation, secure investment capacity for future business strategies, and maintain internal reserves to prepare for unforeseen circumstances. Within this framework, we aim to provide appropriate returns to shareholders by comprehensively considering changes in the business environment, progress in business development, and trends in financial performance. We plan to distribute dividends once per fiscal year as a year-end dividend.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/03/13)	-	0	0	-
FY2026	Actual(2026/03/13)	-	0	0	-
	Forecast(2025/03/14)	-	0	0	-
FY2025	Actual(2025/03/14)	-	0	0	-
	Revision(2024/09/13)	-	0	0	-
	Revision(2024/06/13)	-	0	-	-
	Forecast(2024/03/15)	-	0	0	-
FY2024	Actual(2024/03/15)	-	0	0	-
	Revision(2023/09/13)	-	0	0	-
	Revision(2023/06/13)	-	0	-	-
	Forecast(2023/03/17)	-	0	0	-
FY2023	Actual(2023/03/17)	-	0	0	-
	Revision(2022/09/13)	-	0	0	-
	Revision(2022/06/13)	-	0	-	-
	Forecast(2022/03/17)	-	0	0	-
FY2022	Actual(2022/03/17)	-	0	0	-
	Forecast(2021/03/17)	-	0	0	-
FY2021	Actual(2021/03/17)	-	0	0	-
	Forecast(2020/09/16)	-	0	0	-
FY2020	Actual(2020/09/16)	-	0	0	-

NAIGAI CO.,LTD. (8013) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)