IGNIS LTD.

<h3>3. Dividend Policy</h3>

　The Company believes it is important to strengthen its financial position and build up internal reserves for business expansion. While the Company has not paid dividends in the past, we recognize that returning profits to shareholders is also an important management priority.


　When the Company distributes surplus earnings, its basic policy is to pay year-end dividends once annually, with the shareholders' meeting serving as the decision-making body. The Company's articles of incorporation also provide that interim dividends may be paid by board of directors resolution.


　Regarding dividends for the current fiscal year, retained earnings remain negative due to significant losses recorded in the previous fiscal year. While we regret this situation, we have no choice but to forgo dividends. For the next fiscal period, we plan to continue forgoing dividends as we work to strengthen and stabilize our earnings structure and build up internal reserves.

We prioritize strengthening our financial position and building internal reserves to support business expansion, while recognizing that returning profits to shareholders is also an important objective. Our basic dividend policy is to pay dividends once annually at the fiscal year-end, with interim dividends also possible. We prioritize improving and stabilizing our earnings structure and increasing internal reserves.

IGNIS LTD. (E30698) Dividends

Dividend Policy

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Dividend History (Forecasts, Revisions, Actuals)