AViC Co., Ltd.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The Company currently prioritizes building up internal reserves to support future business development and strengthen its financial position. However, we recognize returning profits to shareholders as an important management priority. Going forward, we plan to implement dividend payments to shareholders while taking into account the Company's financial condition and the practices of peer companies. The Company intends to use retained earnings to strengthen its financial position, expand personnel, invest in proprietary development tools, maintain and enhance service quality, and make investments that contribute to improved profitability.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">When the Company distributes dividends from surplus, it will be conducted once per fiscal year as a year-end dividend as a general rule. The Company's articles of incorporation provide that dividend distributions and other surplus distributions may be executed by board of directors resolution in accordance with Article 459, Paragraph 1 of the Companies Act. The articles of incorporation also provide that interim dividends may be executed by board of directors resolution.</p>
<p style="text-align: left"> </p>

<p>Our policy prioritizes building up internal reserves for the time being. In the future, we will consider implementing dividend payments to shareholders while taking into account our financial condition and the practices of competitors in our industry. When dividends are paid, we will make them once a year as a year-end dividend as a general rule. We plan to use retained earnings to strengthen our financial position, expand our workforce, and invest in the development of our own tools.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/14)	0	0	0	-
FY2025	Actual(2025/11/14)	0	0	0	-
	Forecast(2024/11/14)	0	0	0	-
FY2024	Actual(2024/11/14)	0	0	0	-
	Forecast(2023/11/14)	0	0	0	-
FY2023	Actual(2023/11/14)	0	0	0	-
	Forecast(2022/11/14)	0	0	0	-
FY2022	Actual(2022/11/14)	0	0	0	-
	Forecast(2022/08/10)	0	0	0	-
FY2021	Actual(2022/08/10)	-	0	0	-

AViC Co., Ltd. (9554) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)