<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company considers enhancing corporate value and returning profits to shareholders as one of its key management policies. Regarding dividends, our basic policy is to maintain stable, performance-linked dividend payments by comprehensively considering business performance trends, financial condition, and the need to build internal reserves for future business development.</p>
<p style="margin-left: 24px; text-align: left">Based on this policy, for the current fiscal year, in addition to regular dividends of 132 yen per share, we plan to pay a commemorative dividend of 80 yen per share to mark the change in market segment. The total dividend is planned at 212 yen per share (with no interim dividend).</p>
<p style="margin-left: 24px; text-align: left">The year-end dividend is determined by the shareholders' meeting. The Company has adopted the interim dividend system under Article 454, Paragraph 5 of the Companies Act, and our articles of incorporation provide that interim dividends may be paid by board of directors resolution.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The dividend of surplus for the current fiscal year is as follows.</p>
<div style="margin-left: 24px">
<table style="table-layout: fixed; width: 626.33333333333333333333333333px" cellpadding="0" cellspacing="0">
<colgroup>
<col style="width: 208.33333333333333333333333333px"/>
<col style="width: 209px"/>
<col style="width: 209px"/>
</colgroup>
<tbody>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 208.33333333333333333333333333px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="text-align: center">Date of Resolution</p>
</td>
<td style="vertical-align: middle; width: 209px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="text-align: center">Total Dividend Amount</p>
<p style="text-align: center">(Thousands of Yen)</p>
</td>
<td style="vertical-align: middle; width: 209px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="text-align: center">Dividend per Share</p>
<p style="text-align: center">(Yen)</p>
</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 208.33333333333333333333333333px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 0px none ">
<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">December 19, 2025</ix:nonNumeric>
</p>
</td>
<td style="vertical-align: middle; width: 209px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000" rowspan="2">
<p style="margin-right: 6px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">1,300,850</ix:nonFraction>
</p>
</td>
<td style="vertical-align: middle; width: 209px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000" rowspan="2">
<p style="margin-right: 6px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">212</ix:nonFraction>
</p>
</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 208.33333333333333333333333333px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 0px none ; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Ordinary General Meeting of Shareholders (Planned)</ix:nonNumeric>
</p>
</td>
</tr>
</tbody>
</table>
</div>
<p style="text-align: left"> </p>

<p>Our basic policy is to continue stable dividends in line with business performance, while comprehensively considering business trends, financial condition, and the need to build up internal reserves necessary for future business development. We adopt an interim dividend system, which allows the Board of Directors to decide on interim dividends. Final dividends are determined at the General Meeting of Shareholders.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/13)	63	63	126	70.3%
FY2025	Actual(2025/11/13)	0	212	212	69.0%
	Revision(2025/07/31)	0	212	212	-
	Forecast(2024/11/13)	0	40	40	14.6%
FY2024	Actual(2024/11/13)	0	25	25	11.5%
	Forecast(2023/11/10)	0	25	25	12.7%
FY2023	Actual(2023/11/10)	0	20	20	13.4%
	Revision(2022/11/25)	0	20	20	-
	Forecast(2022/11/10)	0	40	40	14.6%
FY2022	Actual(2022/11/10)	0	30	30	14.7%
	Forecast(2021/11/11)	0	30	30	16.2%
FY2021	Actual(2021/11/11)	0	20	20	17.7%
	Forecast(2020/11/09)	0	0	0	-
FY2020	Actual(2020/11/09)	0	0	0	-
FY2019	Actual(2020/11/09)	0	0	0	-

(3496) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)