Primo Global Holdings Co., Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:13.5pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:-9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;font-size:9pt;"> 　For the current fiscal year, as part of our shareholder return enhancement initiative, we have set the year-end dividend per share at 105 yen. During the current medium-term management plan period (August 2025 to August 2027), we intend to implement stable dividends while taking into account future business developments, operating results, and financial conditions. Retained earnings will be allocated to growth investments for business expansion and strengthening our management structure to adapt to anticipated changes in the business environment.<p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:13.5pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:-9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;"> Our basic policy is to pay dividends twice annually—interim and year-end dividends. The Board of Directors is the decision-making body for these dividend distributions. Regarding interim dividends, our Articles of Incorporation provide for interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act. Additionally, our Articles of Incorporation provide that matters concerning dividend distributions and other items specified in Article 459, Paragraph 1 of the Companies Act may be determined by Board of Directors resolution, except where otherwise provided by law.<p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:13.5pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:-9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:15pt;"> (Note) Dividend distributions with record dates in the current fiscal year are as follows: 
<div class="tbld" style="margin-left:36pt;margin-right:0pt;margin-top:0pt;margin-bottom:0pt;">
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse;border:solid 0pt #000000;width:382.6pt;table-layout:fixed;">
<colgroup>
<col style="width:127.5pt;min-width:127.5pt;"/>
<col style="width:127.5pt;min-width:127.5pt;"/>
<col style="width:127.6pt;min-width:127.6pt;"/>
</colgroup>
<tr style="height:21.8pt;min-height:21.8pt;">
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;">Resolution Date
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;">Total Dividend Amount (Million Yen)
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;">Dividend per Share (Yen)
</td>
</tr>
<tr style="height:11.3pt;min-height:11.3pt;">
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblL" style="orphans:0;widows:0;text-align:justify;padding-left:4.5pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;">October 27, 2025
</td>
<td valign="middle" rowspan="2" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;">918
</td>
<td valign="middle" rowspan="2" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;">105
</td>
</tr>
<tr style="height:11.3pt;min-height:11.3pt;">
<td valign="middle" style="vertical-align:middle;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblL" style="orphans:0;widows:0;text-align:justify;padding-left:4.5pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;">Board of Directors Resolution
</td>
</tr>
</table> 
</div><p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:45.1pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:-18.1pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:14pt;font-size:14pt;">

We aim to provide stable dividends while taking into account future business developments, operating results, and financial conditions. Our basic policy is to distribute dividends twice a year through interim and year-end dividends. We plan to allocate retained earnings to growth investments for business expansion and strengthening our management structure.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/15)	60	60	120	48.4%
FY2025	Actual(2025/10/15)	0	105	105	51.4%
	Forecast(2025/07/15)	0	105	105	-
FY2024	Actual(2025/07/15)	0	0	0	-

Primo Global Holdings Co., Ltd. (367A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)