F.C.C.CO.,LTD.

<h3>3. Dividend Policy</h3>
The Company regards returning profits to shareholders as one of its most important management priorities. We are committed to enhancing corporate value by conducting necessary capital investments and research and development for future growth, thereby maintaining and strengthening the Company's competitiveness. At the same time, our basic policy is to continue providing stable dividends by comprehensively considering consolidated business performance, dividend payout ratio, and other factors.
The Company's basic policy is to pay dividends twice per fiscal year: an interim dividend and a year-end dividend.
For the current fiscal year, based on the above policy, the Company has decided to implement a dividend of 202 yen per share (including an interim dividend of 101 yen). The year-end dividend is 101 yen per share (regular dividend of 38 yen and 20th anniversary listing commemorative dividend of 63 yen), and the interim dividend is 101 yen per share (regular dividend of 38 yen and 20th anniversary listing commemorative dividend of 63 yen). As a result, the consolidated dividend payout ratio for the current fiscal year is 62.4%.
Retained earnings will be used for investments related to future business expansion.
At the 91st Annual General Meeting of Shareholders held on June 22, 2021, the Company amended its Articles of Incorporation to allow dividend distributions to be executed by Board of Directors resolution, in accordance with Article 459, Paragraph 1 of the Companies Act.
The dividend distributions for the current fiscal year are as follows.
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Date of Resolution
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Total Dividend Amount
(Million Yen)
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Dividend per Share
(Yen)
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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">November 1, 2024</ix:nonNumeric>

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<td style="vertical-align: middle; width: 133px; 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; background-color: #FFFFFF" rowspan="2">

<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-6" scale="6" format="ixt:numdotdecimal">4,966</ix:nonFraction>

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<td style="vertical-align: middle; width: 133px; 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; background-color: #FFFFFF" rowspan="2">

<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">101</ix:nonFraction>

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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Board of Directors Resolution</ix:nonNumeric>

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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" format="ixt:dateyearmonthdaycjk">May 9, 2025</ix:nonNumeric>

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<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPY" decimals="-6" scale="6" format="ixt:numdotdecimal">4,890</ix:nonFraction>

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<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">101</ix:nonFraction>

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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" escape="false">Board of Directors Resolution</ix:nonNumeric>

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Our basic policy is to provide stable, ongoing dividends by comprehensively considering consolidated financial performance, dividend payout ratio, and other factors. We distribute dividends twice annually through interim and year-end dividends. Retained earnings are allocated toward investments and initiatives to support future business expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2025/11/05)	67	67	134	-
	Forecast(2025/08/01)	62	62	124	-
FY2025	Actual(2025/05/09)	101	101	202	62.4%
	Revision(2024/11/01)	101	101	202	-
	Forecast(2024/05/10)	38	38	76	30.2%
FY2024	Actual(2024/05/10)	30	44	74	30.1%
	Forecast(2023/05/12)	30	30	60	31.1%
FY2023	Actual(2023/05/12)	26	30	56	29.1%
	Forecast(2022/05/11)	26	26	52	28.7%
FY2022	Actual(2022/05/11)	26	26	52	30.2%
	Forecast(2021/04/28)	26	26	52	27.2%
FY2021	Actual(2021/04/28)	20	20	40	44.5%
	Forecast(2020/10/30)	20	20	40	-
FY2020	Actual(2020/10/30)	29	29	58	-

F.C.C.CO.,LTD. (7296) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)