Rococo Co. Ltd.

<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;">The Company places importance on continuously expanding corporate value and returning profits to shareholders. To achieve stable profit returns to shareholders and sustained growth of the Company group, the Company will review dividends as appropriate, taking into comprehensive consideration business performance, financial condition, and future business developments.

<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;">The Company's Articles of Incorporation provide that interim dividends may be paid. The Board of Directors is the decision-making body for dividends.

<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;">Based on the above policy, the dividend for the current fiscal year is 30 yen per share, including a 10 yen commemorative dividend for the Company's 30th anniversary.

<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;">Retained earnings will be allocated toward preparations for future business expansion.

<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:15pt;"> 

<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;">Surplus dividends with record dates in the current fiscal year are as follows:

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Our basic policy is to review dividends as appropriate, taking into account our business performance, financial condition, and future business plans, in order to provide stable profit returns to shareholders while achieving sustainable growth. Our articles of incorporation allow for interim dividends, with the Board of Directors serving as the decision-making body for dividend determinations. We intend to allocate retained earnings toward preparations for future business expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	40	40	36.4%
FY2025	Actual(2026/02/13)	0	35	35	41.0%
	Revision(2025/12/11)	-	35	35	-
	Forecast(2025/02/14)	0	25	25	-
FY2024	Actual(2025/02/14)	0	30	30	40.0%
	Forecast(2024/02/14)	0	20	20	21.6%
FY2023	Actual(2024/02/14)	0	20	20	18.2%
FY2022	Actual(2024/02/14)	0	0	0	-

Rococo Co. Ltd.【JP:5868】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)