SEPTENI HOLDINGS CO.,LTD.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as one of its most important management priorities and will implement flexible and appropriate dividend distributions based on the following policy.
 
(Fiscal Year Ending December 2024)
Regarding dividends from surplus, the Company will consider consolidated business results for each fiscal year, strengthening of financial position, and future group business strategy. The Company aims for a dividend payout ratio of 100% of net income attributable to owners of the parent company and intends to return profits within the limits of distributable amounts. Retained earnings will be used for investments in high-growth, high-profitability business fields, as well as investments to improve efficiency and revitalize existing operations and educational investments for human resource development.
 
(Fiscal Year Ending December 2025 and Thereafter)
While considering consolidated business results for each fiscal year, strengthening of financial position, and future group business strategy, the Company will appropriately and actively promote strengthening of business foundations and growth investments to achieve high growth. The Company also aims to realize sustained corporate value enhancement by continuously improving shareholder returns based on appropriate profit distribution in line with business expansion.
Regarding dividends from surplus, the Company sets a minimum annual dividend per share of 18 yen. When 50% of net income per share attributable to owners of the parent company exceeds the minimum of 18 yen, the Company will pay dividends based on 50% of net income per share attributable to owners of the parent company as the minimum threshold. This approach considers dividend continuity and stability, and the Company intends to return profits within the limits of distributable amounts. Retained earnings will be used for investments in high-growth, high-profitability business fields, as well as investments to improve efficiency and revitalize existing operations and educational investments for human resource development.
 
The Company designates the Board of Directors as the decision-making body for dividends pursuant to Article 459, Paragraph 1 of the Companies Act. As a basic policy for the time being, the Company will pay dividends once per fiscal year as a year-end dividend. However, the Articles of Incorporation provide that the Company may pay dividends at other record dates in addition to year-end dividends to flexibly accommodate potential increases in dividend frequency in the future.
 
Dividend payments for this fiscal year were determined as follows based on the above basic policy.
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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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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">February 25, 2025</ix:nonNumeric>

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

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<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">6,558,094</ix:nonFraction>

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<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="2" scale="0" format="ixt:numdotdecimal">31.35</ix:nonFraction>

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(Note) The total dividend amount above includes 55,317 thousand yen in dividends on Company shares held by the executive compensation BIP trust.

For the fiscal year ending December 2024, the Company targets a dividend payout ratio of 100% of net income attributable to parent company shareholders. From the fiscal year ending December 2025 onwards, the Company will maintain an annual dividend floor of 18 yen per share, and will pay 50% of earnings per share when that amount exceeds 18 yen, using the higher of the two as the minimum. The Company's basic policy is to pay dividends once annually at the fiscal year-end. Retained earnings will be allocated to business investments with high growth and profitability potential, as well as to efficiency improvements in existing operations and human capital development.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/12)	-	18	18	85.8%
FY2025	Actual(2026/02/12)	-	18	18	106.9%
	Forecast(2025/03/18)	-	18	18	-
FY2024	Actual(2025/02/12)	-	31.35	31.35	117.6%
	Revision(2024/08/06)	-	31.35	31.35	-
	Forecast(2024/02/08)	-	7.9	7.9	25.2%
FY2023	Actual(2024/02/08)	-	5.2	5.2	25.1%
	Forecast(2023/11/09)	-	4.6	4.6	-
FY2022	Actual(2022/11/10)	-	4.6	4.6	15.1%
	Forecast(2022/08/09)	-	3.9	3.9	-
FY2021	Actual(2021/10/28)	-	3.4	3.4	16.5%
	Forecast(2021/04/27)	-	3.4	3.4	-
FY2020	Actual(2020/10/29)	-	2	2	17.6%
FY2019	Actual(2020/10/29)	-	2	2	-

SEPTENI HOLDINGS CO.,LTD. (4293) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)