Atlas Technologies Corporation

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company considers returning profits to shareholders as one of its key management priorities. We believe that building up retained earnings and allocating them to investments that strengthen our earnings base and expand profitability will ultimately deliver the greatest returns to shareholders. Based on this approach, the Company has not paid dividends since its founding and intends to maintain a no-dividend policy for the foreseeable future while building up retained earnings. We plan to use retained earnings to strengthen our financial position and invest in human resource development, brand recognition, business expansion, and strengthening and expanding our earnings base.In the future, we will consider providing stable and continuous profit returns to shareholders, taking into account the status of retained earnings and the business environment surrounding the Company. However, at this time, the possibility of implementing dividends and the timing of any such implementation remain undetermined.When the Company distributes surplus earnings as dividends, the decision-making authority for year-end dividends rests with the shareholders' meeting. Additionally, the Company's articles of incorporation provide that interim dividends as prescribed under the Companies Act may be implemented by board of directors resolution.

Since our founding, we have not paid dividends and plan to maintain a no-dividend policy for the foreseeable future while building up retained earnings. We will use retained earnings to strengthen our financial position, invest in human resources development, and expand our business. We will consider stable and sustainable profit returns to shareholders in the future, but the timing of dividend implementation has not yet been determined.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/11/14)	0	0	0	-
FY2021	Actual(2022/11/14)	0	0	0	-

Atlas Technologies Corporation (9563) Dividends

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Dividend History (Forecasts, Revisions, Actuals)