GENOVA,Inc.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company recognizes that it is currently in a growth stage and has not paid dividends since its establishment, as it considers building up internal reserves important for business expansion and organizational development. However, the Company recognizes that providing appropriate shareholder returns is important for management and intends to consider implementing stable dividends in the future by comprehensively taking into account the status of business foundation development, investment plans, business performance, and financial condition.</p>
<p style="margin-left: 24px; text-align: left">For the current fiscal year, based on the above policy, the Company plans to pay a dividend of 30 yen per share, consisting of a regular dividend of 10 yen plus a commemorative dividend of 20 yen to mark the Company's 20th anniversary. As a result, the consolidated dividend payout ratio for the current fiscal year is 37.6%. For the fiscal year ending March 2026, the Company plans to implement a regular dividend of 30 yen per share to express gratitude for the continued support of shareholders.</p>
<p style="margin-left: 24px; text-align: left">The Company intends to use retained earnings for human resource acquisition and development, as well as for medium- to long-term business operations.</p>
<p style="margin-left: 24px; text-align: left">The Company's Articles of Incorporation provide that dividends of surplus may be paid by board of directors resolution pursuant to Article 459, Paragraph 1 of the Companies Act. The Company's Articles of Incorporation also provide that interim dividends may be paid by board of directors resolution with September 30 as the record date each year.</p>
<p style="margin-left: 12px; margin-bottom: 6px; text-align: left; text-indent: 12px">The dividends of surplus with record dates in the current fiscal year are as follows:</p>
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<p style="margin-left: 6px; text-align: center">Date of Resolution</p>
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<p style="text-align: center">Total Dividend Amount<br/>(Thousands of Yen)</p>
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<p style="text-align: center">Dividend Per Share<br/>(Yen)</p>
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<p style="margin-left: 4px; text-align: left">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">June 25, 2025</ix:nonNumeric>
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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Annual General Meeting of Shareholders (planned)</ix:nonNumeric>
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<p style="margin-right: 12px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">519,195</ix:nonFraction>
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<p style="margin-right: 12px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">30</ix:nonFraction>
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<p style="margin-left: 24px; text-align: left"> </p>
<p style="text-align: left"> </p>

<p>Our basic policy is to provide stable dividends in the future, taking into account our business foundation, investment plans, financial performance, and financial condition. Our articles of incorporation allow for interim dividends. We plan to use retained earnings for securing and developing talent, as well as for medium to long-term business operations.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	30	30	53.1%
FY2025	Actual(2025/05/14)	0	30	30	37.6%
	Forecast(2024/05/13)	0	30	30	28.5%
FY2024	Actual(2024/05/13)	0	0	0	-
	Forecast(2023/05/12)	0	0	0	-
FY2023	Actual(2023/05/12)	0	0	0	-
	Forecast(2023/02/13)	0	0	0	-
FY2022	Actual(2023/02/13)	0	0	0	-

GENOVA,Inc.【JP:9341】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)