GISEN CO.,LTD.

<h3>3. Dividend Policy</h3>
Our Articles of Incorporation provide for interim dividends as permitted under Article 454, Paragraph 5 of the Companies Act. The interim dividend is decided by the Board of Directors, while the year-end dividend is decided by the General Meeting of Shareholders.
Regarding profit dividends, we recognize returning profits to our shareholders as one of our most important priorities. Our basic policy is to maintain an appropriate and stable dividend level by comprehensively considering our business performance, dividend payout ratio, and the need to build sufficient internal reserves for future business development.
However, for the current fiscal period, in order to strengthen our corporate foundation, we have decided to prioritize building internal reserves. Accordingly, we regret to inform you that we will not be paying a year-end dividend.

Our basic policy is to maintain an appropriate and stable dividend level by comprehensively considering our business performance, dividend payout ratio, and the need to build sufficient internal reserves for business development. We have established a system that allows for dividends twice a year—interim and year-end dividends. We are committed to strengthening our corporate foundation by increasing internal reserves.

GISEN CO.,LTD. (E00598) Dividends

Dividend Policy

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Dividend History (Forecasts, Revisions, Actuals)