SUMINOE Co., Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3>
The Company considers returning profits to shareholders as one of its important management priorities. Our basic policy is to provide stable shareholder returns and to continuously expand those returns.
<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:13.5pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company's dividend policy is to pay dividends twice per fiscal year—an interim dividend and a year-end dividend. The interim dividend is approved by the Board of Directors, while the year-end dividend is approved by the General Meeting of Shareholders.
<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:13.5pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Taking into account this policy and the Company's performance for the current fiscal year, we have set the interim dividend at 40 yen per share and the year-end dividend at 20 yen per share.
<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:13.5pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">Retained earnings will be allocated to capital expenditures, research and development, and other investments to enhance future corporate value.
<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:13.5pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company's Articles of Incorporation provide for interim dividends as permitted under Article 454, Paragraph 5 of the Companies Act. The interim dividend approved by Board of Directors resolution on January 14, 2025 totals 264 million yen (40 yen per share), and the year-end dividend to be approved at the Ordinary General Meeting of Shareholders scheduled for August 28, 2025 is expected to total 264 million yen (20 yen per share). The Company will conduct a 2-for-1 stock split effective March 1, 2025. The interim dividend of 40 yen is the amount before the stock split, while the year-end dividend of 20 yen is the amount after the stock split. On a post-split basis, the interim dividend is equivalent to 20 yen per share, and the total annual dividend per share is 40 yen when combined with the year-end dividend of 20 yen.

We regard returning profits to shareholders as an important management priority, with a basic policy of providing stable shareholder returns and continuously expanding those returns. We plan to pay dividends twice annually—an interim dividend and a year-end dividend. We allocate retained earnings to capital expenditures, research and development, and other investments aimed at enhancing our corporate value in the future.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2026/04/10)	21.5	18.5	40	-
	Forecast(2025/10/10)	21.5	21.5	43	-
FY2025	Actual(2025/10/10)	40	20	-	-
	Revision(2025/01/14)	40	20	-	-
	Forecast(2024/07/12)	40	40	80	36.0%
FY2024	Actual(2024/07/12)	35	35	70	52.9%
	Forecast(2023/07/14)	35	35	70	34.2%
FY2023	Actual(2023/07/14)	35	20	55	108.8%
	Revision(2023/04/13)	35	20	55	-
	Forecast(2022/07/15)	35	35	70	88.6%
FY2022	Actual(2022/07/15)	35	35	70	157.5%
	Forecast(2021/07/13)	35	35	70	71.3%
FY2021	Actual(2021/07/13)	15	20	35	54.0%
	Forecast(2021/01/14)	15	20	35	-
FY2020	Actual(2020/10/13)	35	15	50	-

SUMINOE Co., Ltd. (3501) Dividends

Dividend Policy

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Dividend History (Forecasts, Revisions, Actuals)