Delivery Consulting Inc.

<h3>3. Dividend Policy</h3>
We recognize the importance of returning profits appropriately to our shareholders. Our basic policy is to implement stable dividends in the future, taking into account the balance between retained earnings and shareholder returns. However, as our business is currently in a growth stage, we believe that strengthening our financial position and building up retained earnings for business expansion—and allocating these funds to growth investments—will ultimately provide the greatest return to shareholders. For this reason, the timing and feasibility of dividend payments remain undetermined at this time. We have prioritized securing retained earnings and did not implement dividends in the current fiscal year.
We intend to invest retained earnings in recruiting talented personnel and establishing education and training programs to develop highly skilled professionals, in order to support continuous business expansion.
When we do pay dividends, our basic policy is to implement year-end dividends once annually, with the shareholders' meeting serving as the decision-making body. Our articles of incorporation also provide that interim dividends may be paid once per year on January 31st as the record date, subject to board of directors approval.

Our basic dividend policy is to maintain stable dividends while balancing retained earnings. However, as we are currently in a growth stage, the timing of dividend implementation remains undetermined. When dividends are paid, we will implement them once annually as a year-end dividend, with interim dividends also possible. Retained earnings will be allocated to business expansion investments, including personnel recruitment and the development of training systems.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/09/12)	0	0	0	-
FY2025	Actual(2025/09/12)	0	0	0	-
	Forecast(2024/09/13)	0	0	0	-
FY2024	Actual(2024/09/13)	0	0	0	-
	Forecast(2023/09/14)	0	0	0	-
FY2023	Actual(2023/09/14)	0	0	0	-
	Forecast(2022/09/14)	0	0	0	-
FY2022	Actual(2022/09/14)	0	0	0	-
	Forecast(2021/09/14)	0	0	0	-
FY2021	Actual(2021/09/14)	0	0	0	-
FY2020	Actual(2021/09/14)	0	0	0	-

Delivery Consulting Inc. (9240) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)