JMC CORPORATION

<h3>3. Dividend Policy</h3>
Our basic policy is to provide dividend returns to shareholders while taking into account our business performance and financial condition.
However, since the 23rd fiscal period (December 2014), we have prioritized capital expenditures for business expansion and have maintained a no-dividend policy. While we intend to pay dividends in the future, we currently plan to continue with no dividends in the near term.
We intend to effectively utilize retained earnings for capital investments and other initiatives that support future business development.
When we distribute surplus earnings as dividends, our basic policy is to conduct year-end dividends once per year, with the shareholders' meeting serving as the decision-making body. Additionally, our articles of incorporation provide that interim dividends may be paid by resolution of the board of directors in accordance with Article 454, Paragraph 5 of the Companies Act.

Our basic policy is to realize profit dividends to shareholders by taking into account our business performance and financial condition. We prioritize capital investment for business expansion and currently plan to pay no dividends. However, we intend to implement dividends in the future. Our basic policy is to pay dividends once per year as a year-end dividend, and we plan to effectively utilize retained earnings for capital investment and other purposes.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/02/12)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-
	Forecast(2020/11/12)	0	0	0	-
FY2019	Actual(2020/11/12)	0	0	0	-

JMC CORPORATION (5704) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)