Dualtap Co., Ltd.

<h3>3. Dividend Policy</h3>
The Company views returning profits to shareholders as an important management priority. Our basic policy is to maintain internal reserves for future business growth and strengthening our financial foundation, while providing shareholders with consistent dividends.
To express our appreciation for shareholders' continued support and enhance the investment appeal of our shares, we have established a shareholder benefit program. We provide QUO cards worth 4,000 yen annually to shareholders holding 100 shares or more, and an additional QUO card worth 1,000 yen annually to shareholders who have held shares for one year or longer. These benefits are distributed once per year.
Our basic policy is to distribute dividends once per fiscal year as a year-end dividend. The decision-making authority rests with the shareholders' meeting.
The Company's articles of incorporation provide that interim dividends may be paid once annually with December 31 as the record date, subject to board of directors' approval.
Based on the above policy and considering the current fiscal year's performance, we have decided to pay a year-end dividend of 12.50 yen per share. Going forward, we will establish a framework to steadily increase dividend amounts. For the next fiscal year, we plan a year-end dividend of 12.50 yen per share.
Since June 2024, we have been implementing a medium-term plan to support future business growth and strengthen our financial foundation. As part of this plan, we intend to review our capital and dividend policies. We will maintain our basic policy of providing shareholders with consistent dividends while determining dividend amounts based on business performance.
We will allocate retained earnings to support future business development and strengthen our financial foundation, ensuring we are prepared to secure shareholders' long-term interests.
The following shows the dividends with record dates in the current fiscal year:
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Date of Resolution
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Total Dividend Amount
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Dividend
per Share
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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">September 25, 2025</ix:nonNumeric>

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<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">50,103</ix:nonFraction> thousand yen
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<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="2" scale="0" format="ixt:numdotdecimal">12.50</ix:nonFraction> yen
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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Annual Shareholders' Meeting</ix:nonNumeric>

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Our basic dividend policy is to secure retained earnings for future corporate growth and strengthening our management foundation, while implementing continuous dividends. We determine the dividend amount based on our business performance. Dividends are paid once annually as a year-end dividend as a general rule, though our articles of incorporation also allow for interim dividends. Retained earnings are used to support business expansion and strengthen and expand our management foundation.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/14)	0	12.5	12.5	100.2%
FY2025	Actual(2025/08/14)	0	12.5	12.5	37.7%
	Forecast(2024/08/14)	0	12.5	12.5	43.0%
FY2024	Actual(2024/08/14)	0	12.5	12.5	-
	Revision(2023/11/14)	0	12.5	12.5	-
	Forecast(2023/08/15)	-	12.5	12.5	143.0%
FY2023	Actual(2023/08/15)	-	12.5	12.5	22.3%
	Revision(2023/02/14)	-	12.5	12.5	-
	Forecast(2022/08/12)	0	12.5	12.5	-
FY2022	Actual(2022/08/12)	0	12	12	53.8%
	Revision(2022/05/13)	0	12	12	-
	Revision(2022/02/14)	-	12	12	-
	Forecast(2021/08/11)	0	12	12	-
FY2021	Actual(2021/08/11)	0	11.5	11.5	330.7%
	Forecast(2020/11/11)	0	11.5	11.5	-
FY2020	Actual(2020/11/11)	0	11	11	-

Dualtap Co., Ltd.【JP:3469】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)