Wakou Shokuhin Co.,Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3>We believe that returning profits to shareholders on a long-term and appropriate basis through the expansion of corporate value is the company's responsibility.Accordingly, our basic policy regarding dividends is to provide stable shareholder returns that take performance into account, while pursuing growth investments for medium- to long-term improvement in corporate value and maintaining a sound financial foundation.Our basic policy is to pay dividends from surplus twice per year—interim and year-end dividends. Our articles of incorporation provide that "matters specified in each item of Article 459, Paragraph 1 of the Companies Act may be determined by board of directors resolution, except where otherwise provided by law," and the board of directors serves as the decision-making body for these dividend distributions.For the dividend at the end of this fiscal year, we have decided to implement a dividend of 97 yen per share based on the above policy.We intend to use retained earnings to strengthen our price competitiveness in response to anticipated changes in the business environment, allocate resources to research and development activities that support technological innovation, and make strategic investments for future business development.The dividend from surplus for this fiscal year is as follows. 
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Our basic dividend policy is to provide stable shareholder returns while taking business performance into account, while also pursuing growth investments to enhance corporate value over the medium to long term and maintaining a sound financial foundation. We aim to pay dividends twice per year—at the interim and year-end periods. We plan to use retained earnings for improving price competitiveness, research and development activities to address technological innovation, and strategic investments to support business expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	86	86	-
FY2025	Actual(2025/05/15)	0	97	97	20.0%
	Forecast(2024/05/15)	0	81	81	-
FY2024	Actual(2024/05/15)	0	66	66	15.1%
	Revision(2024/04/12)	0	65	65	-
	Revision(2023/11/14)	0	17	17	-
	Forecast(2023/05/12)	0	50	50	11.9%
FY2023	Actual(2023/05/12)	0	65	65	4.3%
	Forecast(2022/05/13)	0	50	50	7.4%
FY2022	Actual(2022/05/13)	0	50	50	8.9%
	Forecast(2021/05/14)	0	50	50	22.4%
FY2021	Actual(2021/05/14)	0	30	30	-10.3%
	Revision(2021/04/26)	0	30	50	-
	Forecast(2020/11/18)	0	50	50	-
FY2020	Actual(2020/11/18)	0	50	50	-16.2%
FY2019	Actual(2020/11/18)	0	50	50	32.9%

Wakou Shokuhin Co.,Ltd. (2813) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)