Writeup Co.,Ltd.

<h3>3. Dividend Policy</h3>
The Company's basic policy is to maintain stable, continuous dividend payments while securing sufficient retained earnings necessary for future business development and strengthening of our financial position.
The Company's basic policy is to pay year-end dividends once per fiscal year from retained earnings.
The decision-making bodies for these dividend payments are the shareholders' meeting for year-end dividends and the board of directors for interim dividends.
For the current fiscal year, based on the above policy, the Company has decided to pay a dividend of 18 yen per share. As a result, the dividend payout ratio for the current fiscal year is 18.8%.
Retained earnings will be used to strengthen our financial position and as a source of funds for future business development.
The Company's articles of incorporation provide that interim dividends may be paid with a record date of September 30 each year by board of directors resolution.
The dividend payments for the current fiscal year are as follows.
 
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Date of Resolution
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Total Dividend Amount
(Thousands of Yen)
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Dividend per Share
(Yen)
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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">June 26, 2025</ix:nonNumeric>

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

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<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">92,211</ix:nonFraction>

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<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">18</ix:nonFraction>

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Our basic policy is to maintain stable dividends while securing internal reserves necessary for future business development and strengthening our financial position. We plan to distribute dividends once per fiscal year as a year-end dividend. The retained earnings will be used to strengthen our financial condition and fund future business initiatives.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	20	20	19.9%
FY2025	Actual(2025/05/15)	0	18	18	19.1%
	Revision(2024/11/14)	0	16.89	16.89	-
	Forecast(2024/05/15)	0	0	0	0.0%
FY2024	Actual(2024/05/15)	0	0	0	0.0%
	Forecast(2023/05/15)	0	0	0	0.0%
FY2023	Actual(2023/05/15)	0	0	0	0.0%
	Forecast(2022/05/13)	0	0	0	0.0%
FY2022	Actual(2022/05/13)	0	0	0	0.0%
	Forecast(2021/05/14)	0	0	0	0.0%
FY2021	Actual(2021/05/14)	0	0	0	0.0%
	Forecast(2020/11/13)	0	0	0	-
FY2020	Actual(2020/11/13)	0	0	0	-

Writeup Co.,Ltd.【JP:6580】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)