BlueTec Inc.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Since our founding, we have prioritized strengthening our financial position and competitive capabilities as key management objectives. We believe that building up retained earnings and directing cash flow generated by our business toward investments in business expansion—rather than immediate dividend distributions—will ultimately deliver the greatest shareholder value through enhanced corporate value.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Based on this approach, we have not paid dividends since our establishment. However, we recognize that returning profits to shareholders through dividends is also an important matter. Going forward, we intend to consider shareholder profit returns by comprehensively evaluating each fiscal year's business performance and business plans. At present, the implementation of dividends and the timing thereof remain undetermined.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">We intend to utilize retained earnings effectively as capital for strengthening our financial position, improving operational efficiency, and supporting continued business expansion.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Regarding dividend distributions, our Articles of Incorporation provide that, except where otherwise prescribed by law, dividend matters specified in Article 459, Paragraph 1 of the Companies Act may be determined by Board of Directors resolution. The record date for year-end dividends is September 30 each year, and the record date for interim dividends is March 31 each year.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:15pt;"> </p>

<p>The company has maintained a no-dividend policy to date, prioritizing the buildup of retained earnings and investment in business expansion. In the future, the company will consider returning profits to shareholders based on a comprehensive review of business performance and strategic plans, though the timing of any dividend implementation remains undecided. Retained earnings will be used to strengthen the financial position and fund ongoing business expansion.</p>

BlueTec Inc. (E33598) Dividends

Dividend Policy

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Dividend History (Forecasts, Revisions, Actuals)