e LogiT co.,ltd.

<h3>3. Dividend Policy</h3>
The Company views returning profits to shareholders as an important management priority. Our basic policy is to implement a stable dividend policy by comprehensively considering economic conditions, business performance, and financial position.
As the Company is in a growth phase, we recognize that business expansion requires upfront investments such as leasing new franchise locations and purchasing equipment. Therefore, we also need to build up retained earnings. Additionally, we aim to expand corporate value by strengthening our financial position to stabilize our management foundation and expanding our business scale.
Going forward, we will implement shareholder returns appropriately by comprehensively considering economic conditions, business performance, and financial position.
The Company's dividend policy is to pay dividends once annually at the fiscal year-end as a general rule. The Board of Directors is the decision-making body for dividends. The Company's Articles of Incorporation provide that matters specified in Article 459, Paragraph 1 of the Companies Act may be determined by Board resolution, except where otherwise provided by law. The record date for dividends is March 31 each year for year-end dividends and September 30 each year for interim dividends, as specified in the Articles of Incorporation.
Regarding the year-end dividend for the current fiscal year, although the net loss from the previous fiscal year has been resolved, we have decided not to pay a dividend in order to build up retained earnings to establish a stable management foundation that secures operating profit. We sincerely apologize for this decision.

Our basic policy is to implement a stable dividend policy by comprehensively considering economic trends, business performance, and financial condition. Dividends are paid once per year as a year-end dividend. Since we are in a growth phase, we also prioritize building up internal reserves to fund advance investments for business expansion and to strengthen our management foundation.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/13)	0	0	0	-
FY2025	Actual(2025/05/15)	0	0	0	-
FY2024	Actual(2024/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
	Forecast(2022/03/15)	0	0	0	-
FY2021	Actual(2021/05/14)	0	3	3	5.6%
FY2020	Actual(2021/05/14)	0	2	2	7.1%

e LogiT co.,ltd. (9327) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)