SACOS CORPORATION

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company positions returning profits to shareholders as one of its key management policies.</p>
<p style="margin-left: 24px; text-align: left">Regarding profit distribution, our basic policy is to strengthen our corporate foundation and accumulate internal reserves for business expansion, while pursuing long-term and comprehensive shareholder value enhancement through profit returns that reflect performance in each period.</p>
<p style="margin-left: 24px; text-align: left">Based on this approach, the Company has decided to pay a dividend of 7 yen per share for the current fiscal year. As a result, the dividend payout ratio for the current fiscal year is 33.5%.</p>
<p style="margin-left: 24px; text-align: left">The Company's basic policy is to pay dividends twice annually: an interim dividend and a year-end dividend. The year-end dividend is decided at the ordinary general meeting of shareholders, while the interim dividend is decided by the Board of Directors.</p>
<p style="margin-left: 24px; text-align: left">The Company's Articles of Incorporation provide that "the Board of Directors may pay an interim dividend to shareholders or registered pledgees of shares recorded in the shareholder register as of March 31 each year."</p>
<p style="margin-left: 24px; text-align: left">The dividend of surplus for the current fiscal year is as follows:</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: center">Date of Resolution</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: center">Total Dividend Amount</p>
<p style="margin-left: 6px; margin-right: 6px; text-align: center">（Thousands of yen）</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: center">Dividend per Share</p>
<p style="margin-left: 6px; margin-right: 6px; text-align: center">（Yen）</p>
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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">December 22, 2021</ix:nonNumeric>
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<p style="margin-left: 6px; margin-right: 18px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">291,811</ix:nonFraction>
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<p style="margin-left: 6px; margin-right: 18px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="1" scale="0" format="ixt:numdotdecimal">7.0</ix:nonFraction>
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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Ordinary General Meeting of Shareholders</ix:nonNumeric>
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<p>We position returning profits to shareholders as one of our key policies. Our basic approach is to build up internal reserves to strengthen our corporate foundation and expand our business, while also returning profits to shareholders based on our periodic performance. We aim to pay dividends twice a year as our standard practice: an interim dividend and a year-end dividend.</p>

SACOS CORPORATION (E04888) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)