CROSS PLUS INC.

<h3>3. Dividend Policy</h3>
(1) Basic Policy
　The Company recognizes the return of profits to shareholders as one of its important management policies. Our basic policy is to maintain stable dividend payments while securing the internal reserves necessary for future business development and strengthening our financial position.
　The Company's Articles of Incorporation define the decision-making body for surplus dividend distributions and related provisions as follows:
・Article 20: The term of office for directors shall end at the conclusion of the final ordinary general meeting of shareholders held within one year following their election.
・Article 41: Regarding surplus dividend distributions and other matters specified in Article 459, Paragraph 1 of the Companies Act, the Company shall determine these by board of directors resolution rather than shareholder meeting resolution, except where otherwise provided by law.
・Article 42: The record date for the Company's year-end dividend shall be January 31 each year.
2. The record date for the Company's interim dividend shall be July 31 each year.
3. In addition to the above two items, surplus dividends may be distributed with a separately designated record date.
　Based on the above basic policy and Articles of Incorporation, dividend payments are implemented twice annually: interim dividends and year-end dividends.
 
(2) Current Period Dividends
　Based on the above basic policy, the current period dividend distributions were resolved as follows:
・Interim Dividend: Resolved by board of directors meeting held on September 13, 2024
Dividend payment commencement date: October 28, 2024
Dividend of 15 yen per share　　Total dividend amount: 110 million yen
・Year-end Dividend: Resolved by board of directors meeting held on March 21, 2025
Dividend payment commencement date: April 10, 2025
Dividend of 15 yen per share　　Total dividend amount: 110 million yen
　As a result, the annual dividend per share is 30 yen.
 
(3) Internal Reserves
　Internal reserves will be allocated to investments for strengthening existing operations and funding business expansion into new markets. We are committed to strengthening our corporate foundation and expanding business performance.
 
(4) Share Buybacks
　Share buybacks will also be considered as a means of returning profits to shareholders, taking into account our financial situation and other relevant factors.

Our basic policy is to maintain stable dividends while securing internal reserves necessary for future business development and strengthening our financial position. We implement dividends twice annually through interim and year-end dividends. Internal reserves are allocated to strengthen existing operations and expand into new markets. We will also consider share buybacks based on our financial situation and other relevant factors.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/03/13)	30	30	60	30.8%
FY2026	Actual(2026/03/13)	23	27	50	21.1%
	Revision(2026/01/23)	23	27	46	-
	Forecast(2025/03/14)	23	23	46	28.4%
FY2025	Actual(2025/03/14)	15	15	30	17.2%
	Forecast(2024/03/15)	15	15	30	20.1%
FY2024	Actual(2024/03/15)	12	15	27	9.6%
	Revision(2023/12/08)	12	15	27	-
	Revision(2023/09/08)	12	12	24	-
	Revision(2023/07/19)	7	12	14	-
	Forecast(2023/03/17)	7	7	14	20.5%
FY2023	Actual(2023/03/17)	6	6	12	19.3%
	Forecast(2022/03/11)	6	6	12	44.0%
FY2022	Actual(2022/03/11)	15	9	24	-10.6%
	Revision(2022/01/14)	15	9	24	-
	Forecast(2021/03/12)	15	15	30	10.7%
FY2021	Actual(2021/03/12)	6	18	24	8.8%
	Revision(2020/12/11)	6	18	24	-
	Revision(2020/09/11)	6	6	12	-
	Forecast(2020/09/04)	6	4	12	-
FY2020	Actual(2020/09/04)	5	7	12	-

CROSS PLUS INC. (3320) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)