eBASE Co.,Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3>

The Company regards returning profits to shareholders as an important management priority. Our basic policy is to pay dividends by comprehensively considering stable and continuous dividend payments, profit returns to shareholders, strengthening our corporate foundation, and future business expansion. We also determine the dividend payout ratio while balancing retained earnings in light of our medium- to long-term business strategy.

<p class="smt_text2" 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;">The Company's basic policy is to pay dividends once per fiscal year as a year-end dividend. Regarding the decision on dividend payments, the Articles of Incorporation provide that "the Company may determine matters specified in Article 459, Paragraph 1 of the Companies Act, including dividend payments, by Board of Directors resolution, except where otherwise provided by law."

<p class="smt_text2" 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;">For this fiscal year's dividend, we have announced a policy to meet shareholder expectations for long-term stock ownership by further enhancing profit returns. The dividend payout ratio is calculated as "the higher of: (1) an amount calculated based on 50% of net income attributable to parent company shareholders, or (2) the most recent dividend forecast." Accordingly, the year-end dividend with a record date of March 31, 2025 has been determined at 13 yen and 90 sen per share (total dividend amount of 624 million yen).

<p class="smt_text2" 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;">Regarding the dividend forecast for the fiscal year ending March 2025, we will maintain our dividend policy of "the higher of: (1) an amount calculated based on 50.0% of net income attributable to parent company shareholders, or (2) the most recent dividend forecast" to further enhance profit returns to shareholders.

<p class="smt_text2" 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;">The Articles of Incorporation also provide that the Company may pay interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act.

 

(Note) The Board of Directors resolution date for the dividend with a record date in this fiscal year is May 26, 2025.

Our basic policy is to decide on the dividend payout ratio by comprehensively considering the continuation of stable dividends and profit returns to shareholders, strengthening our corporate foundation, and future business development, while maintaining a balance with retained earnings. We adopt a basic policy of paying dividends once at the fiscal year-end, with a dividend payout ratio policy of "whichever is higher: the amount calculated based on 50% or the most recent dividend forecast."

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	15.2	15.2	50.2%
FY2025	Actual(2025/05/15)	0	13.9	13.9	50.2%
	Forecast(2024/05/15)	0	13.8	13.8	50.2%
FY2024	Actual(2024/05/15)	0	10.1	10.1	40.3%
	Revision(2024/05/13)	0	7.2	10.1	-
	Forecast(2023/05/12)	0	7.2	7.2	32.7%
FY2023	Actual(2023/05/12)	0	6.1	6.1	31.4%
	Forecast(2022/05/13)	0	6.1	6.1	30.4%
FY2022	Actual(2022/05/13)	0	5.8	5.8	35.9%
	Forecast(2021/05/14)	0	5.8	5.8	30.3%
FY2021	Actual(2021/05/14)	0	5.7	5.7	30.2%
	Forecast(2020/10/30)	0	4.9	4.9	-
FY2020	Actual(2020/10/30)	0	11.9	11.9	-

eBASE Co.,Ltd. (3835) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)