STrust Co.,Ltd.

```html
<h3 class="smt_head2" style="padding-left:10pt;">3. Dividend Policy
</h3><p class="smt_text4" style="orphans:0;widows:0;text-align:justify;padding-left:27pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company recognizes returning profits to shareholders as an important management priority. Our basic policy is to pay dividends from surplus earnings while maintaining sufficient retained earnings necessary for future business development and strengthening our financial position, taking into full consideration changes in operating results and financial condition as well as future business plans.<p class="smt_text4" style="orphans:0;widows:0;text-align:justify;padding-left:27pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company's basic policy is to pay dividends twice per year: an interim dividend and a year-end dividend. The interim dividend is decided by the Board of Directors, and the year-end dividend is decided by the General Meeting of Shareholders.<p class="smt_text4" style="orphans:0;widows:0;text-align:justify;padding-left:27pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Based on this policy, the dividend for the current fiscal year is 26 yen per share (including an interim dividend of 12 yen).<p class="smt_text4" style="orphans:0;widows:0;text-align:justify;padding-left:27pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Retained earnings are used as a financial resource for future business development and strengthening our financial position.<p class="smt_text4" style="orphans:0;widows:0;text-align:justify;padding-left:27pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company's Articles of Incorporation provide that interim dividends may be paid as prescribed in Article 454, Paragraph 5 of the Companies Act. Note: Dividends with record dates in the current fiscal year are as follows.
<div class="tbld" style="text-align:center;margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:0pt;">
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse;border:solid 0pt #000000;width:425.8pt;table-layout:fixed;" class="align_center">
<colgroup>
<col style="width:75.8pt;min-width:75.8pt;"/>
<col style="width:80pt;min-width:80pt;"/>
<col style="width:135pt;min-width:135pt;"/>
<col style="width:135pt;min-width:135pt;"/>
</colgroup>
<tr style="height:18pt;min-height:18pt;">
<td valign="middle" colspan="2" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-top-color:#000000;border-bottom-style:solid;border-bottom-width:0.75pt;border-bottom-color:#000000;border-left-style:solid;border-left-width:0.75pt;border-left-color:#000000;border-right-style:solid;border-right-width:0.75pt;border-right-color:#000000;overflow:hidden;"><p class="smt_tblC" style="orphans:0;widows:0;text-align:center;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;">Date of Resolution
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-top-color:#000000;border-bottom-style:solid;border-bottom-width:0.75pt;border-bottom-color:#000000;border-left-style:solid;border-left-width:0.75pt;border-left-color:#000000;border-right-style:solid;border-right-width:0.75pt;border-right-color:#000000;overflow:hidden;"><p class="smt_tblC" style="orphans:0;widows:0;text-align:center;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;">Total Dividend Amount<p class="smt_tblC" style="orphans:0;widows:0;text-align:center;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;">(Million Yen)
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-top-color:#000000;border-bottom-style:solid;border-bottom-width:0.75pt;border-bottom-color:#000000;border-left-style:solid;border-left-width:0.75pt;border-left-color:#000000;border-right-style:solid;border-right-width:0.75pt;border-right-color:#000000;overflow:hidden;"><p class="smt_tblC" style="orphans:0;widows:0;text-align:center;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;">Dividend Per Share<p class="smt_tblC" style="orphans:0;widows:0;text-align:center;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;">(Yen)
</td>
</tr>
<tr style="height:17.9pt;min-height:17.9pt;">
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-top-color:#000000;border-bottom-style:solid;border-bottom-width:0.75pt;border-bottom-color:#000000;border-left-style:solid;border-left-width:0.75pt;border-left-color:#000000;border-right-color:#a9a9a9;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonNumeric contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk" name="jpcrp_cor:DateOfResolutionDividendsOfSurplus">October 11, 2024</ix:nonNumeric>
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-top-color:#000000;border-bottom-style:solid;border-bottom-width:0.75pt;border-bottom-color:#000000;border-left-color:#a9a9a9;border-right-style:solid;border-right-width:0.75pt;border-right-color:#000000;overflow:hidden;"><p class="smt_tblL" style="orphans:0;widows:0;text-align:justify;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonNumeric contextRef="FilingDateInstant_Row1Member" name="jpcrp_cor:ResolutionDividendsOfSurplus">Board of Directors Resolution</ix:nonNumeric>
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-top-color:#000000;border-bottom-style:solid;border-bottom-width:0.75pt;border-bottom-color:#000000;border-left-style:solid;border-left-width:0.75pt;border-left-color:#000000;border-right-style:solid;border-right-width:0.75pt;border-right-color:#000000;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:4.6pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonFraction contextRef="FilingDateInstant_Row1Member" decimals="-6" scale="6" format="ixt:numdotdecimal" name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" unitRef="JPY">72</ix:nonFraction>
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-top-color:#000000;border-bottom-style:solid;border-bottom-width:0.75pt;border-bottom-color:#000000;border-left-style:solid;border-left-width:0.75pt;border-left-color:#000000;border-right-style:solid;border-right-width:0.75pt;border-right-color:#000000;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:4.6pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonFraction contextRef="FilingDateInstant_Row1Member" decimals="2" scale="0" format="ixt:numdotdecimal" name="jpcrp_cor:DividendPerShareDividendsOfSurplus" unitRef="JPYPerShares">12.00</ix:nonFraction>
</td>
</tr>
<tr style="height:17.9pt;min-height:17.9pt;">
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-top-color:#000000;border-bottom-style:solid;border-bottom-width:0.75pt;border-bottom-color:#000000;border-left-style:solid;border-left-width:0.75pt;border-left-color:#000000;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonNumeric contextRef="FilingDateInstant_Row2Member" format="ixt:dateyearmonthdaycjk" name="jpcrp_cor:DateOfResolutionDividendsOfSurplus">May 22, 2025</ix:nonNumeric>
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-top-color:#000000;border-bottom-style:solid;border-bottom-width:0.75pt;border-bottom-color:#000000;border-right-style:solid;border-right-width:0.75pt;border-right-color:#000000;overflow:hidden;"><p class="smt_tblL" style="orphans:0;widows:0;text-align:justify;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonNumeric contextRef="FilingDateInstant_Row2Member" name="jpcrp_cor:ResolutionDividendsOfSurplus">Annual General Meeting of Shareholders Resolution</ix:nonNumeric>
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-top-color:#000000;border-bottom-style:solid;border-bottom-width:0.75pt;border-bottom-color:#000000;border-left-style:solid;border-left-width:0.75pt;border-left-color:#000000;border-right-style:solid;border-right-width:0.75pt;border-right-color:#000000;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:4.6pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonFraction contextRef="FilingDateInstant_Row2Member" decimals="-

Our basic dividend policy is to distribute surplus earnings while securing internal reserves necessary for future business development and strengthening our management foundation. We will make dividend decisions by carefully considering trends in business performance, financial condition, and future business plans. We distribute dividends twice annually as a standard practice—interim dividends and year-end dividends. Internal reserves are allocated as funding for future business development and strengthening our management foundation.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/04/10)	17	17	34	-
FY2026	Actual(2026/04/10)	14	16	30	12.8%
	Revision(2026/01/09)	14	16	30	-
	Forecast(2025/04/11)	14	14	28	13.0%
FY2025	Actual(2025/04/11)	12	14	26	11.7%
	Revision(2025/01/20)	12	14	26	-
	Forecast(2024/04/08)	12	12	24	14.4%
FY2024	Actual(2024/04/08)	11	11	22	18.0%
	Forecast(2023/04/10)	11	11	22	-
FY2023	Actual(2023/04/10)	9	11	20	14.2%
	Revision(2023/02/20)	9	11	18	-
	Forecast(2022/04/08)	9	9	18	-
FY2022	Actual(2022/04/08)	7	9	16	21.6%
	Revision(2022/01/17)	7	9	16	-
	Forecast(2021/04/09)	7	7	14	-
FY2021	Actual(2021/04/09)	7	7	14	15.1%
	Forecast(2020/10/09)	7	7	14	-
FY2020	Actual(2020/10/09)	7	7	14	-

STrust Co.,Ltd. (3280) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)