<h3>3. Dividend Policy</h3>
The Company's basic policy is to secure internal reserves necessary for future business development and strengthening of management foundations, while continuing to implement stable dividends.
The Company's basic policy is to pay dividends twice per fiscal year: an interim dividend and a year-end dividend.
The Company's articles of incorporation stipulate that the decision-making body for year-end dividends is the shareholders' meeting, and for interim dividends is the board of directors.
For the current fiscal year, based on the above policy, the Company plans to implement a dividend of 64 yen per share (including an interim dividend of 24 yen). As a result, the dividend payout ratio for the consolidated fiscal year is expected to be 29.7%.
The Company intends to use retained earnings for opening new coin parking facilities to expand business scale and acquiring land for coin parking operations to achieve stable growth.
 
The dividends for the current fiscal year are as follows.
<div style="margin-left: 23.466666666666666666666666667px">
<table style="table-layout: fixed; width: 618.6px" cellpadding="0" cellspacing="0">
<colgroup>
<col style="width: 200px"/>
<col style="width: 209.26666666666666666666666667px"/>
<col style="width: 209.33333333333333333333333333px"/>
</colgroup>
<tbody>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 200px; 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">
Date of Resolution
</td>
<td style="vertical-align: middle; width: 209.26666666666666666666666667px; 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">
Total Dividend Amount
(Thousands of Yen)
</td>
<td style="vertical-align: middle; width: 209.33333333333333333333333333px; 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">
Dividend per Share
(Yen)
</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 200px; 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 ">

<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">February 14, 2025</ix:nonNumeric>

</td>
<td style="vertical-align: middle; width: 209.26666666666666666666666667px; 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">

<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">27,493</ix:nonFraction>

</td>
<td style="vertical-align: middle; width: 209.33333333333333333333333333px; 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">

<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">24</ix:nonFraction>

</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 200px; 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">

<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: 200px; 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 ">

<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" format="ixt:dateyearmonthdaycjk">September 26, 2025</ix:nonNumeric>

</td>
<td style="vertical-align: middle; width: 209.26666666666666666666666667px; 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">

<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">45,816</ix:nonFraction>

</td>
<td style="vertical-align: middle; width: 209.33333333333333333333333333px; 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">

<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">40</ix:nonFraction>

</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 200px; 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">

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

</td>
</tr>
</tbody>
</table>
</div>
(Note) The Company conducted a stock split on July 1, 2025, at a ratio of 2 shares for every 1 ordinary share. Since the record date for the year-end dividend is June 30, 2025, the amounts shown are based on the number of shares prior to the stock split.

Our basic dividend policy is to maintain stable dividends paid twice annually (interim and year-end) while securing retained earnings for future business development and strengthening our financial position. Retained earnings will be allocated to funding new coin parking facilities and acquiring business properties.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/13)	12	20	32	32.2%
FY2025	Actual(2025/08/13)	24	40	64	29.7%
	Forecast(2024/08/09)	24	40	64	32.9%
FY2024	Actual(2024/08/09)	24	40	64	25.0%
	Forecast(2023/08/10)	24	29	53	23.1%
FY2023	Actual(2023/08/10)	24	39	63	25.2%
	Forecast(2023/05/12)	24	29	53	-
FY2022	Actual(2023/05/12)	500	2,600	3,100	-

(5530) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)