Area Quest Inc.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">We recognize returning profits to our shareholders as an important management priority. We are committed to implementing active profit returns based on our consolidated financial performance. Dividend decisions will be made comprehensively, taking into account reinvestment for future business development and strengthening our financial foundation.</p>
<p style="margin-left: 24px; text-align: left">Our policy is to pay dividends once per year as a year-end dividend. For the next fiscal period, we plan to pay a year-end dividend of 3.0 yen per share only. The year-end dividend is decided by the shareholders' meeting.</p>
<p style="margin-left: 24px; text-align: left">Based on the above policy, we have decided to pay a dividend of 3.0 yen per share for the current fiscal year. As a result, the dividend payout ratio (consolidated) for the current fiscal year is 42.9%.</p>
<p style="margin-left: 24px; text-align: left">Regarding retained earnings, we intend to make effective investments in internal infrastructure development and other areas to address anticipated changes in the business environment.</p>
<p style="margin-left: 24px; text-align: left">Additionally, our articles of incorporation provide that the board of directors may resolve to pay interim dividends with December 31 as the record date each year.</p>
<p style="margin-left: 24px; text-align: left">The dividend of surplus for the current fiscal year is as follows:</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: center">Date of Resolution</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: center">Total Dividend Amount (Thousands of Yen)</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: center">Dividend per Share (Yen)</p>
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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">September 25, 2025</ix:nonNumeric>
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<td style="vertical-align: middle; width: 190.2px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF" rowspan="2">
<p style="margin-left: 6px; margin-right: 18px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">48,077</ix:nonFraction>
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<p style="margin-left: 6px; margin-right: 18px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">3</ix:nonFraction>
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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Annual Shareholders' Meeting Resolution (Planned)</ix:nonNumeric>
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<p style="margin-left: 24px; margin-bottom: 18px; text-align: left"> </p>

<p>Our basic policy is to return profits to shareholders actively based on consolidated business performance. We determine dividends by comprehensively considering reinvestment for future business development and strengthening our financial foundation. We aim to pay dividends once per year at the fiscal year-end. We plan to use retained earnings for strategic investments, such as building internal infrastructure, to respond to changes in the business environment.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2026/03/02)	0	4	3	-
	Revision(2026/02/09)	0	3	3	-
	Forecast(2025/08/08)	-	3	3	-
FY2025	Actual(2025/08/08)	0	3	3	42.9%
	Revision(2025/02/12)	0	3	3	-
	Forecast(2024/08/08)	-	3	3	31.2%
FY2024	Actual(2024/08/08)	0	3	3	38.6%
	Revision(2024/04/15)	0	3	3	-
	Revision(2024/02/08)	0	2	2	-
	Forecast(2023/08/10)	-	2	2	31.1%
FY2023	Actual(2023/08/10)	0	2	2	33.1%
	Revision(2022/11/10)	0	2	2	-
	Forecast(2022/08/10)	-	2	2	34.5%
FY2022	Actual(2022/08/10)	-	2	2	38.8%
	Forecast(2021/08/12)	-	2	2	36.8%
FY2021	Actual(2021/08/12)	-	2	2	28.7%
	Forecast(2020/09/28)	-	2	2	33.7%
FY2020	Actual(2020/09/28)	2	2	4	59.2%
FY2019	Actual(2020/09/28)	2	2	4	33.8%

Area Quest Inc. (8912) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)