TAIYO BUSSAN KAISHA,LTD.

<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as a critical management priority. We have established long-term and comprehensive profit growth as an important management objective, and our basic policy is to continue providing stable dividend payments.
The Company's basic policy is to distribute dividends from retained earnings once per fiscal year as a year-end dividend.
The decision-making body for year-end dividend distribution is the shareholders' meeting.
In the current fiscal year, the Company recorded operating profit of 204.7 million yen, ordinary profit of 107.3 million yen, and net profit of 104.8 million yen. However, given that net assets stand at 993 million yen, we are prioritizing the strengthening of our financial foundation. Therefore, we have decided not to pay a dividend for the current fiscal year.
Going forward, we will work to promptly rebuild our internal reserves and maintain stable management and capital structure.
To provide flexible profit returns to shareholders, the Company's articles of incorporation stipulate that "interim dividends may be paid with a reference date of March 31 each year, subject to board of directors' approval."

We aim for long-term and comprehensive profit growth as an important management goal, with a basic policy of maintaining stable and consistent dividend payments. Dividends are paid once annually as a year-end dividend in principle, though interim dividends are also possible to provide flexible profit returns to shareholders. We are committed to rebuilding retained earnings and stabilizing both our operations and capital structure.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/14)	0	0	0	-
FY2025	Actual(2025/11/14)	0	0	0	-
	Forecast(2024/11/14)	0	0	0	-
FY2024	Actual(2024/11/14)	0	0	0	-
	Forecast(2023/11/14)	0	0	0	-
FY2023	Actual(2023/11/14)	0	0	0	-
	Forecast(2022/11/18)	0	0	0	-
FY2022	Actual(2022/11/18)	0	0	0	-
	Forecast(2021/11/12)	0	0	0	-
FY2021	Actual(2021/11/12)	0	0	0	-
	Forecast(2020/11/27)	0	0	0	-
FY2020	Actual(2020/11/27)	0	0	0	-
FY2019	Actual(2020/11/27)	0	0	0	-

TAIYO BUSSAN KAISHA,LTD.【JP:9941】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)