ITO YOGYO CO.,  LTD.

<h3>3 Dividend Policy</h3>
<p style="margin-left: 18px; text-align: left; text-indent: 12px">Our basic policy is to continue providing stable profit returns to shareholders while building internal reserves to strengthen our financial position and prepare for future business development. For this fiscal year, we have determined dividend payments by comprehensively considering full-year performance and the operating environment. We are paying a regular dividend of 17 yen per share, plus a commemorative dividend of 3 yen per share to mark our 75th anniversary on December 25, 2025, for a total of 20 yen per share. This results in a dividend payout ratio of 16.9% for the fiscal year.</p>
<p style="margin-left: 18px; text-align: left; text-indent: 12px">Our basic policy is to pay dividends once per year as a year-end dividend.</p>
<p style="margin-left: 18px; text-align: left; text-indent: 12px">We intend to use retained earnings effectively for future business development and research and development activities.</p>
<p style="margin-left: 18px; text-align: left; text-indent: 12px">In accordance with Article 454, Paragraph 5 of the Companies Act, our articles of incorporation provide that interim dividends may be paid to shareholders by board resolution, with September 30 each year as the record date.</p>
<p style="margin-left: 18px; text-align: left; text-indent: 12px">The decision-making authority for dividends is the board of directors for interim dividends and the shareholders' meeting for year-end dividends.</p>
<p style="text-align: left"> </p>
<p style="margin-left: 6px; text-align: left">(Note) Dividends with record dates in this fiscal year are as follows:</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Date of Resolution</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Total Dividend Amount (Thousands of Yen)</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Dividend Per Share (Yen)</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">June 26, 2025</ix:nonNumeric>
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<td style="vertical-align: middle; width: 180px; 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" rowspan="2">
<p style="line-height: 13.333333333333333333333333333px; margin-right: 6px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">63,682</ix:nonFraction>
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<p style="line-height: 13.333333333333333333333333333px; margin-right: 6px; text-align: right">
<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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<p style="line-height: 13.333333333333333333333333333px; text-align: center">
<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Annual Shareholders' Meeting Resolution</ix:nonNumeric>
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<p style="margin-left: 90px; text-align: left; text-indent: -48px">(Note) The total dividend amount includes 4,858 thousand yen in dividends paid to Japan Custody Bank, Co., Ltd. (Trust Account).</p>
<p style="text-align: left"> </p>

<p>Our basic policy is to continue providing stable returns to shareholders while building up internal reserves to strengthen our financial position and prepare for future business expansion. We distribute dividends once a year at the fiscal year-end as our standard practice, though our articles of incorporation also allow for interim dividends. We will use retained earnings effectively for future business development and research and development activities.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2026/02/06)	0	20	20	-
	Forecast(2025/05/09)	0	18	18	24.8%
FY2025	Actual(2025/05/09)	0	20	20	16.9%
	Revision(2025/04/25)	0	20	17	-
	Revision(2024/12/13)	0	17	17	-
	Forecast(2024/05/10)	0	10	10	34.6%
FY2024	Actual(2024/05/10)	0	15	15	43.4%
	Revision(2023/12/15)	0	15	15	-
	Revision(2023/08/10)	0	10	10	-
	Forecast(2023/05/12)	-	10	10	42.6%
FY2023	Actual(2023/05/12)	0	15	15	33.5%
	Revision(2023/02/10)	0	15	15	-
	Revision(2022/11/02)	0	10	10	-
	Revision(2022/08/10)	0	8	8	-
	Forecast(2022/05/13)	-	8	8	55.9%
FY2022	Actual(2022/05/13)	0	10	10	9.2%
	Revision(2022/04/28)	-	8	10	-
	Revision(2021/08/11)	0	8	8	-
	Forecast(2021/05/14)	-	8	8	56.8%
FY2021	Actual(2021/05/14)	0	10	10	34.5%
	Revision(2021/04/30)	-	8	8	-
	Forecast(2020/10/30)	0	8	8	-
FY2020	Actual(2020/10/30)	0	12	12	-

ITO YOGYO CO., LTD. (5287) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)