Nihon Knowledge Co,Ltd.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. Our basic policy is to implement profit returns while taking into account the maintenance of a stable management foundation and internal reserves necessary for business development.
The Company's basic policy is to pay year-end dividends once per fiscal year from retained earnings. The decision-making authority for such dividend payments is the shareholders' meeting.
In accordance with Article 454, Paragraph 5 of the Companies Act, the Company's articles of incorporation provide that interim dividends may be paid by board of directors resolution with a record date of September 30 each year. This is intended to provide timely profit returns to shareholders.
Under this basic policy, we intend to provide stable and continuous profit returns in line with business performance, after comprehensively considering financial condition, earnings trends, internal reserves, and other factors.
We intend to use retained earnings to strengthen cost competitiveness and enhance our technological capabilities and service systems to meet market needs, in order to respond to anticipated changes in the business environment.
For the current fiscal year, we have decided to pay a year-end dividend, taking into account the progress of our profit plan.
 
(Note) Dividends from retained earnings with record dates in the current fiscal year are as follows:
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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">June 27, 2025</ix:nonNumeric>

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<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">27,519</ix:nonFraction>

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<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">20</ix:nonFraction>

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Annual Shareholders' Meeting Resolution
(Scheduled)
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Our basic policy is to return profits to shareholders while maintaining a stable management foundation and building internal reserves necessary for business development. We have established articles of incorporation that provide for surplus dividends once annually as a final dividend, with interim dividends also permitted. We intend to use retained earnings to enhance cost competitiveness and strengthen our technological capabilities and service systems.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2025/11/14)	0	10	10	-
	Revision(2025/09/10)	0	20	7	-
	Forecast(2025/05/15)	0	20	20	34.5%
FY2025	Actual(2025/05/15)	0	20	20	33.2%
	Forecast(2024/05/15)	0	20	20	31.7%
FY2024	Actual(2024/05/15)	0	20	20	13.6%
	Forecast(2023/05/15)	0	20	20	16.2%
FY2023	Actual(2023/05/15)	0	15	15	15.0%
FY2022	Actual(2023/05/15)	0	15	15	18.1%

Nihon Knowledge Co,Ltd.【JP:5252】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)