Paraca Inc.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">Our basic policy is to balance profit distribution to shareholders with reinvestment, taking into account "capital efficiency," "financial soundness," and "investment environment" in order to achieve sustainable growth and improve corporate value over the medium to long term.</p>
<p style="margin-left: 24px; text-align: left">Under this policy, we have set the year-end dividend for the current fiscal period at 67 yen per share.</p>
<p style="margin-left: 24px; text-align: left">Going forward, we will continue to implement profit distribution based on the above policy.</p>
<p style="margin-left: 24px; text-align: left">Our articles of incorporation provide that we may pay dividends twice per year (interim and year-end), and that interim dividends may be paid by board of directors resolution. Year-end dividends are subject to shareholder approval at the general meeting of shareholders.</p>
<p style="margin-left: 24px; text-align: left">The surplus dividends with record dates in the current fiscal year are as follows:</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Date of Resolution</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Total Dividend Amount (Millions of Yen)</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Dividend Per Share (Yen)</p>
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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateerayearmonthdayjp">December 18, 2025</ix:nonNumeric>
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<p style="margin-right: 6px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-6" scale="6" format="ixt:numdotdecimal">696</ix:nonFraction>
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<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">67</ix:nonFraction>
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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Annual General Meeting of Shareholders</ix:nonNumeric>
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<p>Our basic policy is to balance profit distribution to shareholders with reinvestment, taking into account capital efficiency, financial soundness, and the investment environment, in order to achieve sustainable growth and improve corporate value over the medium to long term. We have established a system to pay dividends twice per year—interim and year-end dividends.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/07)	0	70	70	34.0%
FY2025	Actual(2025/11/07)	0	67	67	33.1%
	Revision(2025/08/07)	0	67	67	-
	Forecast(2024/11/08)	0	65	65	33.2%
FY2024	Actual(2024/11/08)	0	64	64	35.4%
	Forecast(2023/11/08)	0	64	64	34.6%
FY2023	Actual(2023/11/08)	0	64	64	35.2%
	Revision(2023/05/10)	0	64	64	-
	Forecast(2022/11/08)	0	62	62	40.3%
FY2022	Actual(2022/11/08)	0	62	62	44.4%
	Revision(2022/05/11)	0	62	62	-
	Forecast(2021/11/05)	0	57	57	48.2%
FY2021	Actual(2021/11/05)	0	55	55	56.0%
	Forecast(2020/11/06)	0	55	55	53.0%
FY2020	Actual(2020/11/06)	0	55	55	72.8%
FY2019	Actual(2020/11/06)	0	52	52	21.5%

Paraca Inc. (4809) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)