Advance Create Co.,Ltd.

<h3>3. Dividend Policy</h3>
The Company positions returning profits to shareholders and expanding market share in the insurance distribution market as important management priorities. While working to build up internal reserves as a source of funding for future growth strategies, the Company's basic policy is to enhance shareholder value through the implementation of dividends based on business performance. The Board of Directors is the decision-making body for dividend determinations.
The Company's basic policy is to pay dividends twice annually—interim and year-end dividends. The Articles of Incorporation provide that interim dividends may be paid with a record date of March 31 each year, subject to Board of Directors approval.
Regarding dividends on Class A Preferred Shares, the Articles of Incorporation provide that Class A Preferred Shareholders and registered pledgees of Class A Preferred Shares listed or recorded in the final shareholder register as of the record date shall receive, per Class A Preferred Share, a cash payment equal to the dividend amount paid per Common Share to shareholders holding Common Shares or registered pledgees of Common Shares listed in the final shareholder register as of the record date, with equal priority.
For the current fiscal year, after comprehensively considering business performance and other factors, the Company has decided not to pay interim or year-end dividends.

Our basic policy is to enhance shareholder value through dividends that reflect our business performance, while also building sufficient retained earnings to support our future growth strategies. We implement dividends twice annually—interim and year-end dividends—as our standard practice, with the Board of Directors responsible for dividend decisions.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2025/11/14)	0	0	0	-
	Forecast(2025/02/28)	0	-	-	-
FY2024	Actual(2025/05/15)	17.5	0	17.5	-
	Revision(2025/02/28)	17.5	0	17.5	-
	Revision(2024/09/18)	17.5	17.5	17.5	-
	Forecast(2023/11/10)	17.5	17.5	35	85.2%
FY2023	Actual(2023/11/10)	17.5	17.5	35	-
	Forecast(2022/11/11)	17.5	17.5	35	38.9%
FY2022	Actual(2022/11/11)	15	17.5	32.5	54.2%
	Revision(2022/08/12)	15	17.5	32.5	-
	Forecast(2021/11/12)	15	15	30	45.5%
FY2021	Actual(2021/11/12)	30	15	-	50.3%
	Revision(2021/05/13)	30	15	-	-
	Revision(2021/03/16)	25	15	50	-
	Forecast(2020/11/11)	25	25	50	53.7%
FY2020	Actual(2020/11/11)	25	25	50	74.9%
FY2019	Actual(2020/11/11)	25	25	50	61.3%

Advance Create Co.,Ltd. (8798) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)