SIOS Corporation

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;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 continue paying stable dividends while comprehensively considering consolidated business performance trends and forecasts, as well as indicators such as dividend payout ratio, dividend yield, and equity ratio.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;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 articles of incorporation provide that matters concerning surplus dividends 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. We have set December 31 as the record date for year-end dividends and June 30 as the record date for interim dividends. Our articles of incorporation also provide that we may pay surplus dividends with other record dates as determined.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;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;">For the current consolidated fiscal year, we will record a special loss due to impairment of affiliate company shares in our separate financial statements, which will significantly reduce retained earnings. We regret to inform you that we intend to pay no year-end dividend.</p><p class="smt_text6" style="orphans:0;widows:0;line-height:10pt;">　</p>

<p>Our basic policy is to continue stable dividends while comprehensively considering trends and forecasts in consolidated earnings, along with indicators such as dividend payout ratio, dividend yield, and equity ratio. We adopt a twice-yearly dividend system, with December 31 as the record date for year-end dividends and June 30 as the record date for interim dividends.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/12)	0	5	5	11.7%
FY2025	Actual(2026/02/12)	0	0	0	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/02/08)	0	10	10	39.4%
FY2023	Actual(2024/02/08)	0	5	5	-
FY2022	Actual(2023/02/02)	0	10	10	-
	Forecast(2022/02/03)	0	10	10	144.5%
FY2021	Actual(2022/02/03)	0	15	15	35.4%
	Forecast(2021/02/03)	0	10	10	34.7%
FY2020	Actual(2021/02/03)	0	10	10	27.9%
	Forecast(2020/10/29)	0	5	5	-
FY2019	Actual(2020/10/29)	0	5	5	-

SIOS Corporation【JP:3744】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)