HIP CORPORATION

<h3>3. Dividend Policy</h3>
The Company maintains a basic policy of providing stable, continuous dividends to shareholders while balancing financial soundness with growth investments aimed at enhancing corporate value.
Regarding dividend policy, the Company targets a dividend payout ratio of approximately 50% and aims to implement progressive dividends alongside steady business growth.
The Company's basic policy is to pay dividends once annually at the fiscal year-end. The decision-making authority for year-end dividends rests with the shareholders' meeting.
For the current fiscal period, based on the fundamental policy of maintaining stable, continuous dividends, the Company plans to implement a dividend with a total amount of 209,800,314 yen and 54 yen per share, as approved at the ordinary general meeting of shareholders scheduled for June 27, 2025.
The Company intends to use retained earnings from the current period to support sustainable growth, including enhancing technological capabilities and service quality to meet market needs and respond to future changes in the business environment. The Company's Articles of Incorporation provide that the Board of Directors may distribute surplus dividends, as defined in Article 454, Paragraph 5 of the Companies Act, to shareholders or registered pledgees of shares recorded in the final shareholder register as of September 30 each year.

Our basic policy is to provide stable and continuous dividends to shareholders. We aim for progressive dividends with a target payout ratio of 50%. Dividends are paid once annually at the fiscal year-end. We plan to use retained earnings for investments in sustained growth, including improvements in technological capabilities.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/08)	0	70	70	70.6%
FY2025	Actual(2025/05/08)	0	54	54	51.1%
	Forecast(2024/05/08)	0	51	51	53.8%
FY2024	Actual(2024/05/08)	0	50	50	51.1%
	Forecast(2023/05/10)	0	50	50	49.4%
FY2023	Actual(2023/05/10)	0	40	40	39.6%
	Revision(2023/02/08)	0	40	40	-
	Forecast(2022/05/11)	0	30	30	34.1%
FY2022	Actual(2022/05/11)	0	30	30	29.5%
	Forecast(2021/05/12)	0	30	30	41.3%
FY2021	Actual(2021/05/12)	0	30	30	32.7%
	Revision(2021/04/20)	0	30	30	-
	Forecast(2020/11/05)	0	24	24	-
FY2020	Actual(2020/11/05)	0	24	24	-

HIP CORPORATION (2136) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)