DDS, Inc.

<h3>3. Dividend Policy</h3>
The Company recognizes profit distribution as an important management issue. Our basic policy is to determine dividends by balancing the expansion of earnings capacity with the maintenance of adequate retained earnings to support current business performance and future growth.
The decision-making authority for dividend distribution rests with the shareholders' meeting for year-end dividends and the board of directors for interim dividends. For the time being, we plan to consider paying dividends once annually through year-end dividends based on business performance. Regarding the current period's dividend, after comprehensively considering business trends and future financial conditions, we regret to announce no dividend distribution. The dividend for the next period remains undecided.
Additionally, our articles of incorporation provide that "the board of directors may declare interim dividends with June 30 as the record date on an annual basis."

Our basic policy is to determine dividends by balancing the need to strengthen earnings capacity with building internal reserves to support current business performance and future growth. For the time being, we plan to consider annual dividend payments once per fiscal year based on business results. Our articles of incorporation also permit interim dividends.

DDS, Inc. (E02104) Dividends

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Dividend History (Forecasts, Revisions, Actuals)