VINX CORP.

<h3 class="smt_head2" style="padding-left:9pt;">3. Dividend Policy</h3>

The Company regards returning profits to shareholders as one of its most important management priorities. Based on this principle, we implement a stable dividend policy that takes into account strengthening our financial position and pursuing active business expansion.

We pay dividends from surplus twice per year—an interim dividend and a year-end dividend. The Board of Directors is the decision-making body for these dividend payments.

Based on this policy, for the fiscal year ended December 2022, we set the annual dividend at 43.0 yen per share, consisting of an interim dividend of 17.5 yen and a year-end dividend of 25.5 yen.

Regarding retained earnings, we intend to invest them effectively in the development of new businesses and new products to support anticipated business expansion in the future.

Additionally, to provide shareholders with flexible profit returns, our Articles of Incorporation provide that "pursuant to Article 454, Paragraph 5 of the Companies Act, the Board of Directors may resolve to pay interim dividends with June 30 as the record date each year."

The dividends from surplus for the fiscal year are as follows:

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<td valign="bottom" style="vertical-align:bottom;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblL" style="orphans:0;widows:0;text-align:center;padding-left:4.5pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'MS Mincho';letter-spacing:0pt;line-height:10pt;"><ix:nonNumeric contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk" name="jpcrp_cor:DateOfResolutionDividendsOfSurplus">August 4, 2022</ix:nonNumeric><p class="smt_tblL" style="orphans:0;widows:0;text-align:center;padding-left:4.5pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'MS Mincho';letter-spacing:0pt;line-height:10pt;"><ix:nonNumeric contextRef="FilingDateInstant_Row1Member" name="jpcrp_cor:ResolutionDividendsOfSurplus">Board of Directors Resolution</ix:nonNumeric>
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<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'MS Mincho';letter-spacing:0pt;line-height:10pt;"><ix:nonFraction contextRef="FilingDateInstant_Row1Member" decimals="-3" scale="3" format="ixt:numdotdecimal" name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" unitRef="JPY">294,302</ix:nonFraction>
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<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'MS Mincho';letter-spacing:0pt;line-height:10pt;"><ix:nonFraction contextRef="FilingDateInstant_Row1Member" decimals="1" scale="0" format="ixt:numdotdecimal" name="jpcrp_cor:DividendPerShareDividendsOfSurplus" unitRef="JPYPerShares">17.5</ix:nonFraction>
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<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'MS Mincho';letter-spacing:0pt;line-height:10pt;"><ix:nonFraction contextRef="FilingDateInstant_Row2Member" decimals="1" scale="0" format="ixt:numdotdecimal" name="jpcrp_cor:DividendPerShareDividendsOfSurplus" unitRef="JPYPerShares">25.5</ix:nonFraction>
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We regard returning profits to shareholders as one of our top priorities. Our basic policy is to maintain stable dividends while strengthening our financial position and pursuing active business expansion. We pay dividends twice a year—an interim dividend and a year-end dividend. We plan to use retained earnings effectively for investment in new businesses and product development.

VINX CORP. (E05540) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)