Emimen Co., Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3>

Our Group recognizes enhancing corporate value through business growth and expansion as our top priority, while also positioning shareholder returns as an important management objective. However, we currently view ourselves as being in a growth phase. We believe that strengthening our management foundation and building up internal reserves to fund aggressive business expansion and investment will ultimately deliver the greatest returns to our shareholders through further business growth.

Accordingly, for the time being, our policy is to build up internal reserves to secure working capital for recruiting talented personnel and developing new business opportunities in the future.

Regarding profit distribution, we will consider dividends based on business performance while comprehensively taking into account the need to build internal reserves in preparation for future growth and expansion strategies.

Our Group's basic policy is to pay dividends once per fiscal year as year-end dividends. Our Articles of Incorporation also provide that we may pay interim dividends once per year and may pay dividends on other dates as determined, with such matters and other items specified in Article 459, Paragraph 1 of the Companies Act to be determined by Board of Directors resolution, except where otherwise provided by law. While we plan to consider shareholder returns in the future by taking into account the financial position and operating results of each fiscal year, the possibility of implementing dividends and the timing thereof remain undetermined at this time.

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As the company is currently in a growth phase, our basic policy is to strengthen our financial position and reinvest in business expansion by building up retained earnings. When dividends are paid, we plan to distribute them once per year as a year-end dividend, with the amount determined based on business performance.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/12/12)	0	0	0	-
FY2025	Actual(2025/12/12)	0	0	0	-
	Forecast(2024/12/13)	0	0	0	-
FY2024	Actual(2024/12/13)	0	0	0	-
	Forecast(2023/12/14)	0	0	0	-
FY2023	Actual(2023/12/14)	0	0	0	-
FY2022	Actual(2023/12/14)	0	0	0	-

Emimen Co., Ltd. (9237) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)