CROSS CAT CO.,LTD.

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<h3 class="smt_head2">3 [Dividend Policy]</h3>
<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">Our basic policy is to maintain stable dividend payments to shareholders while securing the internal reserves necessary for future business development and strengthening our management foundation. We target a consolidated dividend payout ratio of 35% or higher.</p>
<p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">We will use internal reserves effectively to enhance cost competitiveness and strengthen our technology and development capabilities to meet market needs in response to anticipated changes in the business environment.</p>
<p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">Dividend payments are made once per year based on the fiscal year-end date when dividend funds are finalized, taking into account administrative costs. The Board of Directors determines dividend payments in accordance with Article 459 of the Companies Act.</p>
<p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">For this fiscal year, based on the above basic policy, we have set the dividend at <span>33 yen</span> per share.</p>
<p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">We view share buybacks as one of our profit return measures to shareholders. We will consider implementing them in conjunction with dividend payments, taking into account stock price trends and other factors.</p>
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<p class="smt_text2" style="orphans:0;widows:0;text-indent:0pt;">(Note) Dividend payments with a record date in this fiscal year are as follows:</p>
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<p>Our basic policy is to maintain stable dividends to shareholders while securing retained earnings for future business development and strengthening our management foundation. We target a consolidated dividend payout ratio of 35% or higher. Dividends are paid once per year, and retained earnings are used to improve cost competitiveness and strengthen our technology and development capabilities. Share buybacks are considered alongside dividends, taking into account stock price trends and other factors.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/13)	0	34	34	35.5%
FY2025	Actual(2025/05/13)	0	33	33	35.4%
	Revision(2025/04/24)	0	33	33	-
	Revision(2025/02/20)	0	31	31	-
	Forecast(2024/05/15)	0	28	28	38.4%
FY2024	Actual(2024/05/15)	0	28	28	31.0%
	Revision(2024/03/19)	0	28	28	-
	Forecast(2023/05/11)	0	25	25	35.1%
FY2023	Actual(2023/05/11)	0	37	37	54.5%
	Revision(2023/03/17)	0	37	35	-
	Revision(2023/02/03)	0	35	35	-
	Forecast(2022/05/12)	0	18	18	35.1%
FY2022	Actual(2022/05/12)	0	32	32	31.4%
	Revision(2022/02/04)	0	30	30	-
	Revision(2022/01/26)	0	22	30	-
	Forecast(2021/05/12)	0	22	22	44.5%
FY2021	Actual(2021/05/12)	0	22	22	44.7%
	Forecast(2020/11/11)	0	22	22	-
FY2020	Actual(2020/11/11)	0	22	22	-

CROSS CAT CO.,LTD. (2307) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)