OKAYA ELECTRIC INDUSTRIES CO.,LTD.

<h3>3. Dividend Policy</h3>
The Company considers returning profits to shareholders as one of its important policies. Our basic approach to profit distribution is to determine dividend amounts based on a dividend payout ratio of 30% of current-period earnings as a benchmark, while securing retained earnings necessary for strategic investments toward future business development and growth, strengthening our financial position, and taking into account the importance of implementing stable dividends.
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. This allows for up to two dividend payments per fiscal year (year-end dividends are subject to shareholder approval).
Regarding dividends for the current fiscal year, both interim and year-end dividends have been suspended.

We use a dividend payout ratio of 30% as our benchmark and prioritize stable dividends when determining dividend amounts. We pay dividends twice a year (interim and year-end). We retain earnings to fund strategic investments for future business development and growth, as well as to strengthen our financial position.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/13)	0	0	0	-
FY2025	Actual(2025/05/14)	0	0	0	0.0%
	Revision(2025/02/13)	0	0	0	-
	Forecast(2024/05/15)	0	4	4	42.6%
FY2024	Actual(2024/05/15)	0	4	4	80.6%
	Forecast(2023/05/12)	0	4	4	25.6%
FY2023	Actual(2023/05/12)	0	4	4	14.6%
	Revision(2023/02/10)	0	4	4	-
	Forecast(2022/05/13)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
	Revision(2022/02/14)	0	0	0	-
	Forecast(2021/05/14)	0	4	4	37.9%
FY2021	Actual(2021/05/14)	0	4	4	-
	Revision(2021/03/12)	0	4	4	-
	Forecast(2020/09/24)	0	-	-	-
FY2020	Actual(2020/09/24)	0	0	0	-

OKAYA ELECTRIC INDUSTRIES CO.,LTD.【JP:6926】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)