santo co.,ltd

<h3>3. Dividend Policy</h3>
<p style="margin-left: 18px; line-height: 14.666666666666666666666666667px; margin-bottom: 12px; text-align: left">　Regarding profit distribution, we base our approach on business performance and position stable profit returns to shareholders and strengthening our financial foundation as key management policies. Dividend decisions take into account future business developments. Our basic policy is to pay dividends once per fiscal year as a year-end dividend. Year-end dividends are decided at the shareholders' meeting. For the current fiscal year, we have decided to pay a dividend of 100 yen per share (consisting of 70 yen in regular dividends and 30 yen in special dividends). We will effectively utilize retained earnings as a resource to strengthen our long-term stable management foundation, and we are committed to enhancing our sales capabilities and further improving profitability.<br/>　Our articles of incorporation provide that interim dividends may be paid once per year with a record date of December 31, subject to board of directors approval.<br/>　The dividend of surplus for this fiscal year is as follows.</p>
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<td style="vertical-align: middle; width: 204px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF" colspan="2">
<p style="text-align: center">Date of Resolution</p>
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<p style="text-align: center">Total Dividend Amount (Thousands of Yen)</p>
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<p style="text-align: center">Dividend Per Share (Yen)</p>
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<p style="text-align: left">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateerayearmonthdayjp">September 26, 2025</ix:nonNumeric>
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<p style="text-align: left">
<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Annual Shareholders' Meeting Resolution</ix:nonNumeric>
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<td style="vertical-align: middle; width: 144px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF">
<p style="margin-right: 18px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">62,233</ix:nonFraction>
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<p style="margin-right: 18px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">100</ix:nonFraction>
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<p>We view stable profit returns to shareholders and strengthening our financial foundation as key management priorities, with distributions based on our business performance. Our basic dividend policy is to pay dividends once annually at the fiscal year-end. We plan to use retained earnings as a resource to strengthen our long-term stable business foundation, focusing on enhancing sales capabilities and improving profitability.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/08)	0	70	70	17.4%
FY2025	Actual(2025/08/08)	0	100	100	26.9%
	Forecast(2024/08/09)	0	70	70	21.6%
FY2024	Actual(2024/08/09)	0	100	100	46.6%
	Revision(2024/06/25)	0	100	70	-
	Forecast(2023/08/10)	0	70	70	21.5%
FY2023	Actual(2023/08/10)	0	90	90	24.5%
	Revision(2023/06/26)	0	90	90	-
	Forecast(2022/08/10)	0	60	60	26.2%
FY2022	Actual(2022/08/10)	0	70	70	22.9%
	Revision(2022/04/27)	0	60	60	-
	Revision(2022/01/31)	0	60	45	-
	Forecast(2021/08/10)	0	45	45	19.5%
FY2021	Actual(2021/08/10)	0	60	60	25.0%
	Forecast(2020/10/30)	0	45	45	-
FY2020	Actual(2020/10/30)	0	45	45	-

santo co.,ltd (1788) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)