Techno Medica Co., Ltd.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company considers returning profits to shareholders as one of its important initiatives. Our basic policy is to distribute earnings backed by our operating environment and business performance, while determining appropriate levels of retained earnings.</p>
<p style="margin-left: 24px; text-align: left">Regarding the frequency of dividends in each fiscal year, we normally pay dividends once at the fiscal year-end. However, we may utilize interim dividend distributions based on business performance to provide shareholders with appropriate profit returns.</p>
<p style="margin-left: 24px; text-align: left">The Company's Articles of Incorporation provide that interim dividends may be paid with September 30 as the record date, subject to Board of Directors approval.</p>
<p style="margin-left: 24px; text-align: left">The decision-making authority for dividend distributions is the General Shareholders' Meeting for year-end dividends and the Board of Directors for interim dividends.</p>
<p style="margin-left: 24px; text-align: left">Regarding dividends for the fiscal year ending March 2025, we plan to propose a dividend of 68 yen per share at the Ordinary General Shareholders' Meeting scheduled for June 26, 2025, taking into account our operating environment, business performance, and future business plans.</p>
<p style="margin-left: 24px; text-align: left">We intend to use retained earnings for strategic investments to support continuous technological innovation and respond to rapidly changing social and medical environments. We will actively pursue research and development of innovative products that meet market needs and expand our global business strategy, with the goal of improving profitability and returning value to shareholders.</p>
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<p style="margin-left: 6px; text-align: center">Date of Resolution</p>
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<p style="text-align: center">Total Dividend Amount (Thousands of Yen)</p>
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<p style="text-align: center">Dividend per Share (Yen)</p>
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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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<p style="margin-right: 12px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">471,123</ix:nonFraction>
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<p style="margin-right: 12px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">68</ix:nonFraction>
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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Ordinary General Shareholders' Meeting (Planned)</ix:nonNumeric>
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<p style="text-align: left"> </p>

<p>Our basic policy is to distribute profits backed by our business environment and performance results, while determining the appropriate level of retained earnings. We normally pay dividends once per year at the fiscal year-end. However, we may implement interim dividends during the fiscal year depending on our business performance. We allocate retained earnings to strategic investments such as research and development of innovative products and the expansion of our global business strategy, with the aim of improving profitability.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/05/11)	0	93	93	83.3%
FY2026	Actual(2026/05/11)	0	129	129	83.1%
	Forecast(2025/05/09)	0	68	68	42.8%
FY2025	Actual(2025/05/09)	0	68	68	46.9%
	Revision(2025/02/05)	0	68	68	-
	Revision(2024/11/07)	-	68	68	-
	Forecast(2024/05/09)	0	68	68	54.6%
FY2024	Actual(2024/05/09)	0	68	68	39.3%
	Forecast(2023/05/10)	0	55	55	51.6%
FY2023	Actual(2023/05/10)	0	60	60	44.0%
	Forecast(2022/05/11)	0	55	55	44.5%
FY2022	Actual(2022/05/11)	0	60	60	39.8%
	Revision(2021/08/04)	0	51	51	-
	Forecast(2021/05/12)	0	51	-	43.3%
FY2021	Actual(2021/05/12)	0	51	51	37.6%
	Revision(2021/02/03)	-	49	49	-
	Forecast(2020/11/04)	0	49	49	-
FY2020	Actual(2020/11/04)	0	49	49	-

Techno Medica Co., Ltd. (6678) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)