TOSNETCORPORATION

<h3 class="smt_head2">3 [Dividend Policy]</h3>

<p class="smt_text3" style="orphans:0;widows:0;padding-left:24pt;padding-right:10pt;text-indent:8pt;">The Company considers the stable and continuous return of profits to shareholders as one of its important management policies. To this end, we will work to expand our business, improve profitability, strengthen our financial foundation, and enhance shareholder capital from a long-term perspective. Our basic policy is to implement shareholder dividends by comprehensively considering performance and dividend payout ratio, while securing internal reserves necessary for future business development and strengthening our management structure.</p>

<p class="smt_text3" style="orphans:0;widows:0;text-align:justify;padding-left:24pt;padding-right:10pt;margin-top:0pt;margin-bottom:0pt;text-indent:8pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Our basic policy is to pay dividends from surplus twice per year: interim dividends and year-end dividends. The interim dividend is decided by the Board of Directors, and the year-end dividend is decided by the General Meeting of Shareholders. For the current fiscal year, we plan to implement an ordinary dividend of 37 yen per share based on the above basic policy.</p>

<p class="smt_text3" style="orphans:0;widows:0;text-align:justify;padding-left:24pt;padding-right:10pt;margin-top:0pt;margin-bottom:0pt;text-indent:8pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">As a result, the dividend payout ratio for the current fiscal year is expected to be 22.8%. We intend to use internal reserves for human resource development and expansion of business offices to further expand our business going forward.</p>

<p class="smt_text3" style="orphans:0;widows:0;text-align:justify;padding-left:24pt;padding-right:10pt;margin-top:0pt;margin-bottom:0pt;text-indent:8pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company's Articles of Incorporation provide that interim dividends may be paid as of March 31 each year by resolution of the Board of Directors.</p>

<p class="smt_text3" style="orphans:0;widows:0;padding-left:24pt;text-indent:8pt;">The planned dividend distribution for the current fiscal year is as follows:</p>

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<p class="smt_text6" style="orphans:0;widows:0;"> </p>

<p>We view stable and continuous returns to shareholders as an important policy. Our basic approach is to implement dividends while comprehensively considering business performance and dividend payout ratio, while securing internal reserves necessary for future business development and strengthening our management foundation. We aim to pay dividends twice annually through interim and year-end dividends as our basic policy. Internal reserves will be allocated to strengthening human resource development and expanding our sales offices.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/14)	0	37	37	-
FY2025	Actual(2025/11/14)	0	37	37	22.8%
	Revision(2025/11/13)	0	37	33	-
	Forecast(2024/11/14)	0	33	33	-
FY2024	Actual(2024/11/14)	0	33	33	17.5%
	Revision(2024/11/13)	0	30	33	-
	Forecast(2023/11/14)	0	30	30	-
FY2023	Actual(2023/11/14)	0	30	30	24.6%
	Revision(2023/09/04)	-	30	30	-
	Forecast(2022/11/14)	0	23	23	-
FY2022	Actual(2022/11/14)	0	23	23	21.8%
	Revision(2022/11/08)	0	20	23	-
	Forecast(2021/11/12)	0	20	20	-
FY2021	Actual(2021/11/12)	0	25	25	21.0%
	Revision(2021/09/24)	-	15	25	-
	Forecast(2021/02/12)	0	15	15	-
FY2020	Actual(2021/02/12)	0	15	15	-

TOSNETCORPORATION【JP:4754】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)