I'LL INC

<h3>3. Dividend Policy</h3>
The Company considers returning profits to shareholders as one of its important management priorities. Our basic policy is to allocate earnings by comprehensively taking into account retained earnings necessary to maintain and strengthen our competitive position in the industry, return on equity levels, dividend payout ratios, and other factors. The Company pays dividends twice per fiscal year: an interim dividend and a year-end dividend. The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors.
The Company's articles of incorporation provide, based on Article 454, Paragraph 5 of the Companies Act, that the board of directors may resolve to pay interim dividends.
For the current fiscal year, based on the above policy, the Company implemented an interim dividend of 20 yen per share and plans to implement a year-end dividend of 30 yen per share, to be resolved at the ordinary shareholders' meeting scheduled for October 24, 2025. As a result, the consolidated dividend payout ratio for the current fiscal year is 35.4%.
Retained earnings will be allocated to investments for business efficiency and expansion, and the Company intends to utilize these funds effectively to further expand operations, strengthen its corporate foundation, and pursue active business development.
Dividends of surplus for the current fiscal year are as follows:
<div>
<table style="table-layout: fixed; width: 648px" cellpadding="0" cellspacing="0">
<colgroup>
<col style="width: 216px"/>
<col style="width: 216px"/>
<col style="width: 216px"/>
</colgroup>
<tbody>
<tr style="height: 40px">
<td style="vertical-align: middle; width: 216px; 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">
Date of Resolution
</td>
<td style="vertical-align: middle; width: 216px; 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">
Total Dividend Amount
(Thousands of Yen)
</td>
<td style="vertical-align: middle; width: 216px; 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">
Dividend per Share
(Yen)
</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 216px; 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">

<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">March 7, 2025</ix:nonNumeric>

</td>
<td style="vertical-align: middle; width: 216px; 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">

<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">500,591</ix:nonFraction>

</td>
<td style="vertical-align: middle; width: 216px; 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">

<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="1" scale="0" format="ixt:numdotdecimal">20.0</ix:nonFraction>

</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 216px; 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">

<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Board of Directors Resolution</ix:nonNumeric>

</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 216px; 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: 0px none ; background-color: #FFFFFF">

<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" format="ixt:dateyearmonthdaycjk">October 24, 2025</ix:nonNumeric>

</td>
<td style="vertical-align: middle; width: 216px; 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">

<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">750,884</ix:nonFraction>

</td>
<td style="vertical-align: middle; width: 216px; 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">

<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPYPerShares" decimals="1" scale="0" format="ixt:numdotdecimal">30.0</ix:nonFraction>

</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 216px; 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">

<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" escape="false">Ordinary Shareholders' Meeting Resolution (Planned)</ix:nonNumeric>

</td>
</tr>
</tbody>
</table>
</div>
(Note) The total dividend amount from the board of directors resolution on March 7, 2025 includes dividends on 981,800 shares of the Company held by the Share Demand Buffering Trust® as of the record date (January 31, 2025).

We position shareholder returns as a key priority. Our basic policy is to distribute earnings by comprehensively considering retained earnings, return on equity, and dividend payout ratio. We pay dividends twice per year—at the interim and fiscal year-end periods. We allocate retained earnings to investments in business efficiency improvements and business expansion, and we are committed to using these funds effectively to strengthen our corporate foundation and pursue active business development.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2026/03/06)	32	34	66	-
	Forecast(2025/09/05)	30	30	60	40.3%
FY2025	Actual(2025/09/05)	20	30	50	35.4%
	Forecast(2024/09/06)	20	27	47	36.1%
FY2024	Actual(2024/09/06)	16	25	41	35.5%
	Revision(2024/06/07)	16	24	40	-
	Revision(2024/03/07)	16	20	36	-
	Forecast(2023/09/08)	14	20	34	31.7%
FY2023	Actual(2023/09/08)	11	20	31	31.4%
	Revision(2023/03/07)	11	14	25	-
	Revision(2023/02/24)	10	14	25	-
	Forecast(2022/09/07)	10	10	20	32.2%
FY2022	Actual(2022/09/07)	8	10	18	32.7%
	Forecast(2021/09/06)	8	9	17	32.8%
FY2021	Actual(2021/09/06)	7	10	17	34.8%
	Revision(2021/03/05)	7	8	15	-
	Forecast(2020/09/04)	6	6	12	38.3%
FY2020	Actual(2020/09/04)	7	8	15	31.5%
FY2019	Actual(2020/09/04)	6	10	16	32.3%

I'LL INC【JP:3854】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)