EcoNaviSta, Inc.

<h3>3. Dividend Policy</h3>
The Company recognizes that dividends are an important management priority as a means of returning profits to shareholders. Accordingly, our basic policy is to implement dividends while securing the internal reserves necessary for future business development and strengthening our financial foundation, taking into account our operating results and financial condition.
Under our Articles of Incorporation as of the fiscal year-end, the standard practice is to pay dividends twice per fiscal year: an interim dividend and a year-end dividend. The year-end dividend is determined by the shareholders' meeting, while the interim dividend is determined by the Board of Directors.
The Company is proposing an amendment to its Articles of Incorporation as an agenda item at the ordinary shareholders' meeting scheduled for January 30, 2025. If approved, the Articles will be amended to provide that "matters concerning dividend distributions and other items specified in Article 459, Paragraph 1 of the Companies Act shall be determined by Board of Directors resolution, except where otherwise provided by law." The policy of paying dividends twice per fiscal year—an interim dividend and a year-end dividend—remains unchanged. Both the year-end dividend and interim dividend will be determined by the Board of Directors.
Although the Company is currently in a growth phase, we have determined that stable dividend payments are now possible while securing growth investments for business expansion and maintaining internal reserves, given our solid operating performance and stable financial position.
Accordingly, for the fiscal year ending October 2025, we plan to pay an annual dividend of 5.0 yen per share (including an interim dividend of 2.5 yen per share).

Our basic policy is to secure internal reserves for future business development and strengthening our management foundation, while implementing dividends in consideration of our operating results and financial condition. We aim to provide stable dividends twice per year (interim and year-end), while securing growth investments for business expansion and maintaining adequate internal reserves.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2024	Actual(2024/12/13)	-	-	0	-
FY2023	Actual(2023/12/15)	-	-	0	-
FY0	Actual(2023/09/14)	-	-	0	-

EcoNaviSta, Inc. (E38765) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

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Dividend History (Forecasts, Revisions, Actuals)