Pro-ship Incorporated

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The Company is committed to actively returning profits to shareholders by pursuing upfront investments for sustained growth and improving profitability and capital efficiency, while maintaining a dividend payout ratio of 40% or higher and continuing to implement progressive dividends.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The Company's basic policy is to pay dividends once at the fiscal year-end.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The decision-making authority for dividend distributions is the shareholders' meeting for year-end dividends and the board of directors for interim dividends. For the current fiscal year, based on business performance and other factors, the Company has decided to pay a year-end dividend of 63.00 yen per share to actively return profits to shareholders. As a result, the dividend payout ratio for the current period is 40.4%.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Regarding retained earnings, the Company intends to secure a stable management foundation while making upfront investments in talent acquisition and training with high-level skills, research and development investments for new product development and new business expansion, and computer-related equipment and facilities. These investments are necessary to achieve sustained growth in the IT industry, which is characterized by rapid technological innovation.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The Company's articles of incorporation provide that interim dividends may be paid with September 30 as the record date, subject to a resolution by the board of directors.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The dividend distributions for the current fiscal year are as follows.</p>
<div style="margin-left: 39.466666666666666666666666667px">
<table style="table-layout: fixed; width: 456px" cellpadding="0" cellspacing="0">
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<col style="width: 160px"/>
<col style="width: 152px"/>
<col style="width: 144px"/>
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<td style="vertical-align: middle; width: 160px; 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="line-height: 13.333333333333333333333333333px; text-align: center">Date of Resolution</p>
</td>
<td style="vertical-align: middle; width: 152px; 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="line-height: 13.333333333333333333333333333px; text-align: center">Total Dividend Amount</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">(Thousands of Yen)</p>
</td>
<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="line-height: 13.333333333333333333333333333px; text-align: center">Dividend per Share</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">(Yen)</p>
</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 160px; 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: 0px none ; background-color: #FFFFFF">
<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">June 19, 2025</ix:nonNumeric>
</p>
</td>
<td style="vertical-align: middle; width: 152px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF" rowspan="2">
<p style="margin-right: 13.333333333333333333333333333px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">780,738</ix:nonFraction>
</p>
</td>
<td style="vertical-align: middle; width: 144px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF" rowspan="2">
<p style="margin-right: 13.333333333333333333333333333px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="2" scale="0" format="ixt:numdotdecimal">63.00</ix:nonFraction>
</p>
</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 160px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 0px none ; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF">
<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Annual Shareholders' Meeting Resolution</ix:nonNumeric>
</p>
</td>
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</tbody>
</table>
</div>

<p>We are committed to actively returning profits to shareholders by maintaining a dividend payout ratio of 40% or higher and continuing to implement progressive dividends. Our basic policy is to pay dividends once at the fiscal year-end, though our articles of incorporation also allow for interim dividends. Retained earnings are allocated to advance investments in human resources, research and development, and capital expenditures to support sustainable growth.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2026/02/13)	0	40	-	-
	Revision(2026/02/10)	0	40	37	-
	Revision(2025/11/14)	0	37	-	-
	Revision(2025/08/08)	0	32	-	-
	Forecast(2025/05/09)	0	64	64	44.1%
FY2025	Actual(2025/05/09)	0	63	63	40.4%
	Revision(2025/03/21)	0	55	52	-
	Revision(2024/11/08)	0	52	52	-
	Revision(2024/08/09)	-	52	52	-
	Forecast(2024/05/10)	0	52	52	45.7%
FY2024	Actual(2024/05/10)	0	50	50	45.6%
	Revision(2023/11/13)	0	50	50	-
	Revision(2023/08/10)	-	50	50	-
	Forecast(2023/05/09)	0	50	50	44.3%
FY2023	Actual(2023/05/09)	0	47	47	48.7%
	Forecast(2022/05/09)	0	45	45	43.6%
FY2022	Actual(2022/05/09)	0	50	50	48.4%
	Revision(2022/02/14)	0	50	50	-
	Forecast(2021/05/07)	0	40	40	46.9%
FY2021	Actual(2021/05/07)	0	35	35	44.9%
	Forecast(2020/10/30)	0	35	35	-
FY2020	Actual(2020/10/30)	0	45	45	-

Pro-ship Incorporated (3763) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)