This finance report analyzes capital structure and dividend policy, focusing on ABM Industries. It examines the sources of funds used by ABM Industries, including trade credit and surety bonds, and evaluates the company's dividend policy over three years, noting an increasing trend in dividend payments despite fluctuating net income. The report identifies this as a regular dividend policy, driven by the company's stable earnings and investor base of retired individuals seeking regular income. It also discusses the signals that increased dividend payments send to market investors, such as confidence, stabilized share values, and maintained goodwill. Finally, the report contrasts ABM Industries' dividend policy with the stable dividend policies of other facility management providers, highlighting ABM's goal of diversifying its shareholder base.