KASAI KOGYO CO .,LTD.

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

<p class="smt_text2" style="orphans:0;widows:0;padding-left:8.9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:8.9pt;letter-spacing:0pt;line-height:14pt;">The Company regards returning profits to shareholders as one of its important management priorities.</p>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:8.9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:8.9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:14pt;font-size:9pt;">Regarding profit distribution, the Company will continue to maintain stable dividends as its basic principle while comprehensively considering future business performance and dividend payout ratios to maximize shareholder returns.</p>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:8.9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:8.9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:14pt;font-size:9pt;">Retained earnings will be effectively utilized for product development to meet customer needs, productivity improvements, and capital investments for sales expansion, while also strengthening the Company's financial position.</p>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:8.9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:8.9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:14pt;font-size:9pt;">The Company's basic dividend policy is to pay dividends twice annually: an interim dividend and a year-end dividend. Both interim and year-end dividends are decided by the Board of Directors. The Company's Articles of Incorporation provide that dividends may be paid by Board resolution in accordance with Article 459, Paragraph 1 of the Companies Act.</p>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:8.9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:8.9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:14pt;font-size:9pt;">Regarding the current period's dividend, taking into account current business performance and next period's performance outlook, we regret to inform that no dividend will be paid.</p>

<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:8.9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:8.9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:14pt;font-size:14pt;"> </p>

<p>Our basic policy is to continue stable dividends while making efforts to return profits to shareholders by comprehensively considering business performance and dividend payout ratio. Dividends are paid twice annually as a standard practice: interim and year-end dividends. We plan to use retained earnings for product development, capital investment, and strengthening our financial position.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/08)	0	0	0	-
FY2025	Actual(2025/11/14)	0	0	0	-
	Forecast(2024/07/22)	0	0	0	-
FY2024	Actual(2024/07/22)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/16)	0	0	0	-
FY2022	Actual(2022/05/16)	0	0	0	-
	Forecast(2021/06/25)	0	0	0	-
FY2021	Actual(2021/06/25)	0	0	0	-
	Forecast(2021/02/15)	0	0	0	-
FY2020	Actual(2021/02/15)	18	9	27	-

KASAI KOGYO CO .,LTD. (7256) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

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Dividend History (Forecasts, Revisions, Actuals)