Caster Co. Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company regards returning profits to shareholders as one of its key management priorities. However, we believe that the greatest benefit to shareholders comes from strengthening our financial position, building up internal reserves for business expansion, and allocating funds to investments that diversify our revenue base and enhance our earning capacity.Going forward, we will consider returning profits to shareholders while taking into account our operating results in each fiscal year. However, at this time, the possibility and timing of dividend payments remain undecided. We intend to use retained earnings effectively as funds for future business expansion, while taking our financial position into consideration.When we do pay dividends, our basic policy is to pay a year-end dividend once per year, with the shareholders' meeting serving as the decision-making body. Additionally, to enable flexible profit returns to shareholders, our articles of incorporation provide that interim dividends may be paid by board resolution with a record date of the end of February each year.

We will consider returning profits to shareholders while taking into account the business performance of each fiscal year. However, at this time, the possibility and timing of dividend payments remain undecided. If dividends are paid, our basic policy is to implement year-end dividends once per fiscal year, and we have established systems to enable interim dividends as well. We plan to use retained earnings as investment funds for strengthening our financial position and expanding our business.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/10)	0	0	0	-
FY2025	Actual(2025/10/10)	0	0	0	-
	Forecast(2024/10/11)	0	0	0	-
FY2024	Actual(2024/10/11)	0	0	0	-
	Forecast(2023/10/12)	0	0	0	-
FY2023	Actual(2023/10/12)	0	0	0	-
FY2022	Actual(2023/10/12)	0	0	0	-

Caster Co. Ltd. (9331) Dividends

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