LUCKLAND CO., LTD.

<h3>3. Dividend Policy</h3>
The Company considers returning profits to shareholders as one of its important management priorities. Our dividend policy is based on maintaining stable, continuous dividends. We determine dividend amounts by comprehensively considering business performance trends, the need to build internal reserves for future business development, and other relevant factors.
Our basic policy is to distribute dividends twice annually: an interim dividend and a year-end dividend.
The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors.
The Company has established provisions allowing it to pay interim dividends as specified in Article 454, Paragraph 5 of the Companies Act.
 
Regarding dividends for the current fiscal year, in light of the Company's financial condition, we regret to announce that no dividend will be paid. Retained earnings will be allocated to ensure adequate working capital reserves and to support future business development and capital investments.

Our basic policy is to continue stable dividends while comprehensively considering business performance trends and the need to build internal reserves to support future business development. We aim to distribute dividends twice annually through interim and year-end dividends. Internal reserves are allocated to secure working capital, prepare for future business expansion, and fund capital investments.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	20	20	40	17.6%
FY2025	Actual(2026/02/13)	-	20	20	9.9%
	Forecast(2025/11/14)	-	20	20	-
FY2024	Actual(2025/02/14)	-	0	0	-
	Revision(2025/02/07)	-	0	15	-
	Forecast(2024/06/14)	-	15	15	41.7%
FY2023	Actual(2024/06/14)	-	0	0	-
	Forecast(2023/02/14)	-	15	15	34.1%
FY2022	Actual(2023/02/14)	10	15	25	-
	Forecast(2022/02/14)	10	15	25	34.7%
FY2021	Actual(2022/02/14)	10	15	25	-
	Forecast(2021/02/19)	10	15	25	34.2%
FY2020	Actual(2021/02/19)	10	15	25	-
	Forecast(2020/10/30)	10	15	25	-
FY2019	Actual(2020/10/30)	10	15	25	-

LUCKLAND CO., LTD.【JP:9612】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)