CSS HOLDINGS,LTD.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as one of its important management priorities. Our basic policy is to distribute profits continuously and stably, taking into comprehensive consideration current business performance, consolidated dividend payout ratio, the Company's dividend payout ratio, and future management strategies. Regarding dividend frequency, we have established in our Articles of Incorporation that dividends of surplus shall be paid once at the end of the fiscal year when annual profits are finalized, based on the resolution of the Board of Directors under Article 459 of the Companies Act. Additionally, we have established in our Articles of Incorporation that interim dividends may be paid as of March 31 each year by Board of Directors resolution.
For the current fiscal year, we initially planned an annual dividend of 30 yen per share (interim dividend of 15 yen and year-end dividend of 15 yen). However, concurrent with the third quarter earnings announcement, we increased the year-end dividend to 20 yen and added a commemorative dividend of 10 yen, resulting in a total annual dividend of 45 yen per share.
Going forward, we will continue our policy of distributing surplus funds in a continuous and stable manner. While we strive to respond to shareholder support through increased earnings and increased dividends, we will also flexibly and balanced allocate resources across various strategic options to enhance corporate value—including market capitalization and stock price—such as business investments for strengthening our growth foundation, investments in human capital, and share buybacks.
Retained earnings will be invested effectively to strengthen our core business and improve profitability, enhance human resource development, and create value through group synergies and external resource utilization.
 
(Note) Dividends with record dates in this fiscal year are as follows:
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Date of Resolution
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Total Dividend Amount (Thousands of Yen)
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Dividend per Share (Yen)
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May 13, 2025
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Board of Directors
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77,117
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15
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November 11, 2025
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Board of Directors
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151,835
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30
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Our basic policy is to provide continuous and stable dividend payments. We implement dividends by comprehensively considering business performance, dividend payout ratios, and other factors. While we typically pay dividends once at the fiscal year-end, we also have the flexibility to pay interim dividends. We pursue a balanced and flexible capital allocation approach that includes share buybacks. We reinvest retained earnings in strengthening our core businesses and developing our workforce.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/11)	15	20	35	29.6%
FY2025	Actual(2025/11/11)	15	30	45	38.3%
	Revision(2025/08/12)	15	30	45	-
	Forecast(2024/11/12)	15	15	30	33.0%
FY2024	Actual(2024/11/12)	10	20	30	34.9%
	Revision(2024/05/14)	10	20	30	-
	Forecast(2023/11/14)	10	10	20	37.9%
FY2023	Actual(2023/11/14)	7	10	17	36.9%
	Revision(2023/05/12)	7	10	17	-
	Revision(2023/03/16)	7	8	15	-
	Forecast(2022/11/11)	0	15	15	70.2%
FY2022	Actual(2022/11/11)	0	15	15	72.7%
	Revision(2022/08/23)	0	5	15	-
	Forecast(2021/11/15)	0	5	5	-
FY2021	Actual(2021/11/15)	0	5	5	107.5%
	Revision(2021/02/15)	0	5	5	-
	Forecast(2020/11/10)	0	-	-	-
FY2020	Actual(2020/11/10)	0	5	5	107.5%
FY2019	Actual(2020/08/31)	0	10	10	-

CSS HOLDINGS,LTD. (2304) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)