E-Guardian Inc.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company recognizes the continuous expansion of corporate value and the return of profits to shareholders as important management priorities. Our basic policy is to distribute profits in accordance with business performance, taking into account the balance between investments for sustainable growth and improved corporate value, financial soundness to prepare for various risks, and business outlook. We aim to pay dividends with a consolidated payout ratio of approximately 30%. Regarding the year-end dividend for this fiscal period, we plan to propose a dividend of 35 yen per share at the ordinary general meeting of shareholders scheduled for December 17, 2025, based on the above policy and after comprehensively considering financial condition, business trends, and the importance of profit returns to shareholders.</p>
<p style="margin-left: 24px; text-align: left">For the next fiscal period, we plan to pay a regular dividend of 38 yen per share.</p>
<p style="margin-left: 24px; text-align: left">Retained earnings will be allocated to strengthen our management foundation and expand our business operations.</p>
<p style="margin-left: 24px; text-align: left">The Company has not established a basic policy regarding the frequency of dividends in each fiscal year. However, our articles of incorporation specify that the decision-making body for dividend distributions is the shareholders' meeting for year-end dividends and the board of directors for interim dividends.</p>
<p style="margin-left: 24px; text-align: left">The dividend distribution for this fiscal period is 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</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">(Thousands of Yen)</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Dividend per Share</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">(Yen)</p>
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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">December 17, 2025</ix:nonNumeric>
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<td style="vertical-align: middle; width: 216px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF" rowspan="2">
<p style="margin-right: 24px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">411,563</ix:nonFraction>
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<p style="margin-right: 24px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">35</ix:nonFraction>
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<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Ordinary General Meeting of Shareholders (scheduled)</ix:nonNumeric>
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<p style="margin-left: 34.666666666666666666666666667px; text-align: left; text-indent: -34.666666666666666666666666667px">(Note) The total dividend amount for the ordinary general meeting of shareholders scheduled for December 17, 2025 includes dividends of 5,779 thousand yen on Company shares held by the executive stock grant trust.</p>

<p>Our basic dividend policy is to distribute profits in accordance with business performance, targeting a consolidated payout ratio of approximately 30%. We reinvest retained earnings to strengthen our management foundation and expand our business. While we have not established a specific policy regarding the frequency of dividend payments, we are able to pay year-end dividends through shareholder approval and interim dividends through board resolution.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/07)	0	38	38	42.5%
FY2025	Actual(2025/11/07)	0	35	35	42.9%
	Forecast(2024/11/05)	0	35	35	33.2%
FY2024	Actual(2024/11/05)	0	31	31	33.7%
	Revision(2024/05/07)	0	31	31	-
	Forecast(2023/11/06)	0	27	27	24.6%
FY2023	Actual(2023/11/06)	0	26	26	21.2%
	Revision(2023/05/09)	0	26	26	-
	Forecast(2022/11/07)	-	26	26	15.2%
FY2022	Actual(2023/02/01)	0	24	24	-
	Forecast(2022/11/07)	0	24	24	14.3%
FY2021	Actual(2021/11/11)	0	14	14	13.0%
	Forecast(2021/08/02)	0	14	0	-
FY2020	Actual(2021/02/01)	0	10	10	-
	Forecast(2020/11/04)	0	10	10	10.3%
FY2019	Actual(2020/11/04)	0	9	9	10.9%

E-Guardian Inc.【JP:6050】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)