ABIST Co.,Ltd.

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

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company regards returning profits to shareholders as one of its key management priorities and has adopted a basic policy of implementing continuous and stable dividends. Regarding dividend policy, the Company operates on the principle of distributing 35% or more of net income for the period (dividend payout ratio of 35% or higher) each fiscal year, taking into account the need to maintain internal reserves and achieve stable dividend growth, while considering the Company's financial position and profit levels (performance-linked dividend method).</p>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">To enable flexible capital and dividend policies in response to changes in the business environment or unforeseen circumstances, a change to the Articles of Incorporation allowing the Board of Directors to decide on surplus dividends was approved at the 18th Annual General Meeting of Shareholders held on December 22, 2023.</p>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Regarding the surplus dividend for the current fiscal year, in light of the fiscal year's performance and in accordance with the basic policy of continuous stable dividends, the Company plans to resolve and implement a total dividend amount of 405,874,116 yen, or 102 yen per share, at the Annual General Meeting of Shareholders scheduled for December 19, 2025. As a result, the dividend payout ratio for the current fiscal year will be 62.5%.</p>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Retained earnings will be allocated toward preparation for future business development and capital investment.</p>

<p class="smt_anno2" style="orphans:0;widows:0;padding-left:54pt;">(Note) Dividends with a record date in the current fiscal year are as follows:</p>

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<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblC" style="orphans:0;widows:0;">Total Dividend Amount (Thousands of Yen)</p>
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<p class="smt_tblL" style="orphans:0;widows:0;text-align:center;padding-left:4.5pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonNumeric contextRef="FilingDateInstant_Row1Member" name="jpcrp_cor:ResolutionDividendsOfSurplus">Annual General Meeting of Shareholders (scheduled)</ix:nonNumeric></p>
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<p>Our basic dividend policy is to provide continuous and stable dividends. We aim to maintain internal reserves while steadily increasing dividends, and we adopt a performance-linked dividend approach with a payout ratio of 35% or higher as our principle. We plan to use retained earnings to prepare for business expansion and fund capital investments.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/14)	0	102	102	68.8%
FY2025	Actual(2025/11/14)	0	102	102	62.5%
	Forecast(2024/12/30)	0	102	102	92.3%
FY2024	Actual(2025/02/12)	0	102	102	-
	Forecast(2023/11/10)	0	102	102	68.8%
FY2023	Actual(2023/11/10)	0	102	102	56.6%
	Forecast(2022/11/09)	0	102	102	60.7%
FY2022	Actual(2022/11/09)	0	102	102	111.5%
	Forecast(2021/11/10)	0	102	102	88.2%
FY2021	Actual(2021/11/10)	0	102	102	60.6%
	Forecast(2020/11/11)	0	102	102	82.8%
FY2020	Actual(2020/11/11)	0	102	102	290.7%
FY2019	Actual(2020/11/11)	0	102	102	42.8%

ABIST Co.,Ltd. (6087) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)