SAN-A CO.,LTD.

<h3 class="smt_head2">3 [Dividend Policy]</h3>

The Company recognizes the appropriate return of profits to shareholders as an important management priority. Our basic policy is to strengthen profitability and financial soundness over the medium to long term, while continuing to provide stable profit returns to shareholders in response to economic conditions, industry trends, business performance developments, and other factors.

The Company's basic policy is to pay year-end dividends once per fiscal year from retained earnings.

Additionally, our Articles of Incorporation provide that interim dividends may be paid from retained earnings to shareholders or registered pledgees of shares, with August 31 as the reference date each year, by resolution of the Board of Directors.

The decision-making body for dividends is the Board of Directors for interim dividends and the General Meeting of Shareholders for year-end dividends.

Based on this policy, the ordinary dividend for the current fiscal year was 80 yen per share (annual). As a result, the dividend payout ratio for the current fiscal year was 48.1%.

For the next fiscal year, the ordinary dividend is planned at 100 yen per share (annual).

Retained earnings will be allocated to investment funds for new store openings and revitalization of existing stores to address competition within the industry, IT-related investment funds, and other purposes. We intend to make effective investments to further improve business performance and strengthen our corporate structure.

The dividend of retained earnings for the current fiscal year is as follows.

 

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Our basic policy is to continue providing stable profit returns to shareholders in accordance with economic conditions and business performance. We distribute dividends once annually at the fiscal year-end as our standard practice, while maintaining the flexibility to pay interim dividends as needed. We allocate retained earnings to new store openings, revitalization of existing stores, and IT-related investments to improve performance and strengthen our corporate foundation.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/04/07)	0	110	110	-
FY2026	Actual(2026/04/07)	0	125	125	72.4%
	Forecast(2025/04/07)	0	100	100	56.2%
FY2025	Actual(2025/04/07)	0	80	80	43.1%
	Revision(2025/02/05)	0	80	80	-
	Revision(2024/10/04)	0	55	55	-
	Forecast(2024/04/05)	0	110	110	30.4%
FY2024	Actual(2024/04/05)	0	110	110	31.8%
	Revision(2024/02/05)	0	110	110	-
	Forecast(2023/04/05)	0	74	74	29.0%
FY2023	Actual(2023/04/05)	0	74	74	30.2%
	Forecast(2022/04/05)	0	60	60	26.6%
FY2022	Actual(2022/04/05)	0	60	60	28.4%
	Forecast(2021/04/06)	0	55	55	24.3%
FY2021	Actual(2021/04/06)	0	55	55	28.9%
	Forecast(2020/10/06)	0	53	53	-
FY2020	Actual(2020/10/06)	0	53	53	-

SAN-A CO.,LTD. (2659) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)