Japan PC Service Co., Ltd.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as one of its important management priorities. However, to strengthen its financial position, the Company has not paid dividends to date.
Regarding future profit returns, the Company's policy is to implement consistent and stable dividends while maintaining sufficient retained earnings necessary for strengthening its management foundation and expanding its business.
Retained earnings will be effectively utilized to strengthen the Company's financial position and to fund investments for business expansion.
The decision-making authority for dividends is the shareholders' meeting for year-end dividends and the board of directors for interim dividends.
The Company's articles of incorporation provide that "the board of directors may distribute surplus dividends as defined in Article 454, Paragraph 5 of the Companies Act to shareholders or registered pledgees of shares recorded in the final shareholder register as of the last day of February each year."

Our basic policy is to provide continuous and stable dividends while securing necessary retained earnings for strengthening our management foundation and expanding our business. We aim to deliver shareholder returns through this balanced approach. Dividends may be paid twice annually (at fiscal year-end and mid-year), and retained earnings will be effectively utilized for strengthening our management foundation and funding business expansion investments.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/14)	0	0	0	-
FY2025	Actual(2025/10/14)	0	0	0	-
	Forecast(2024/10/11)	0	0	0	-
FY2024	Actual(2024/10/11)	0	0	0	-
	Forecast(2023/10/13)	0	0	0	-
FY2023	Actual(2023/10/13)	0	0	0	-
	Forecast(2022/10/14)	0	0	0	-
FY2022	Actual(2022/10/14)	0	0	0	-
	Forecast(2021/10/14)	0	0	0	-
FY2021	Actual(2021/10/14)	0	0	0	-
	Forecast(2020/10/14)	0	0	0	-
FY2020	Actual(2020/10/14)	0	0	0	-
FY2019	Actual(2020/10/14)	0	0	0	-

Japan PC Service Co., Ltd. (6025) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)