<h3>3. Dividend Policy</h3>
Our basic policy is to maintain stable dividends with a consolidated payout ratio of approximately 40% to shareholders while securing necessary retained earnings for future business development and strengthening our management foundation. We plan to use retained earnings for reinvestment in promising projects and investments to strengthen profitability, including strengthening our financial position and expanding and developing our workforce.
Our basic policy is to pay dividends twice per year: an interim dividend and a year-end dividend.
The decision-making body for dividend payments is the shareholders' meeting for year-end dividends and the board of directors for interim dividends.
Our articles of incorporation provide that the board of directors may declare an interim dividend with a record date of December 31 each year.
 
Dividends with record dates in the current fiscal year are as follows:
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Date of Resolution
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Total Dividend Amount (JPY)
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Dividend per Share (JPY)
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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">January 24, 2025</ix:nonNumeric>

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<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="0" scale="0" format="ixt:numdotdecimal">2,237,069,616</ix:nonFraction>

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<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="2" scale="0" format="ixt:numdotdecimal">23,064.00</ix:nonFraction>

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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Extraordinary Shareholders' Meeting Resolution</ix:nonNumeric>

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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" format="ixt:dateyearmonthdaycjk">September 29, 2025</ix:nonNumeric>

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<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPY" decimals="0" scale="0" format="ixt:numdotdecimal">445,270,500</ix:nonFraction>

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<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPYPerShares" decimals="2" scale="0" format="ixt:numdotdecimal">45.00</ix:nonFraction>

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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" escape="false">Annual Shareholders' Meeting Resolution</ix:nonNumeric>

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(Note) The Company implemented a special dividend by resolution of the extraordinary shareholders' meeting held on January 24, 2025.
(Note) The Company conducted a 100-for-1 stock split effective January 31, 2025, by board resolution on January 15, 2025. The dividend per share amount from the extraordinary shareholders' meeting resolution on January 24, 2025, is stated before the stock split. If the stock split had occurred at the beginning of the current fiscal year, the dividend per share would be 230.64 yen.

Our basic policy is to continue stable dividends at a consolidated payout ratio of approximately 40%, with dividends paid twice annually (interim and year-end). We plan to use retained earnings for reinvestment in promising business opportunities, strengthening our financial position, and investments to enhance profitability, including personnel expansion and development.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/13)	15	30	45	-
FY2025	Actual(2025/11/13)	-	45	275.64	-

(407A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)