<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company recognizes that building sufficient internal reserves is important for strengthening our financial position and achieving long-term stable management foundations and continuous business expansion. At the same time, we recognize that maximizing shareholder returns is one of our key management objectives. Our basic policy is to determine profit distributions by comprehensively considering business performance trends, financial condition, and future investment plans for business operations.</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 each year. However, we currently implement only year-end dividends. Regarding the decision-making authority for dividends, our Articles of Incorporation provide that, based on Article 459, Paragraph 1 of the Companies Act, dividends may be paid by Board of Directors resolution, except where otherwise provided by law.</p>
<p style="margin-left: 24px; text-align: left">Based on the above policy and after considering the Company's business performance and financial condition for the current fiscal year, we have decided to implement a dividend of 10 yen per share.</p>
<p style="margin-left: 24px; text-align: left">Retained earnings are allocated to human capital investment and capital expenditures to strengthen our financial position for stable management foundations and to enhance future profitability and competitiveness, thereby working to increase corporate value.</p>
<p style="margin-left: 12px; margin-bottom: 6px; text-align: left; text-indent: 12px">The dividend of surplus for the current fiscal year is as follows.</p>
<div style="margin-left: 30px">
<table style="table-layout: fixed; width: 393.46666666666666666666666667px" cellpadding="0" cellspacing="0">
<colgroup>
<col style="width: 156px"/>
<col style="width: 120px"/>
<col style="width: 117.46666666666666666666666667px"/>
</colgroup>
<tbody>
<tr style="height: 40px">
<td style="vertical-align: middle; width: 156px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="line-height: 13.333333333333333333333333333px; text-align: center">Date of Resolution</p>
</td>
<td style="vertical-align: middle; width: 120px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<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>
</td>
<td style="vertical-align: middle; width: 117.46666666666666666666666667px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="line-height: 13.333333333333333333333333333px; text-align: center">Dividend Per Share</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">(Yen)</p>
</td>
</tr>
<tr style="height: 16px">
<td style="vertical-align: middle; width: 156px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 0px none ">
<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">June 27, 2025</ix:nonNumeric>
</p>
</td>
<td style="vertical-align: middle; width: 120px; 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" rowspan="2">
<p style="margin-right: 6px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">15,541</ix:nonFraction>
</p>
</td>
<td style="vertical-align: middle; width: 117.46666666666666666666666667px; 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" rowspan="2">
<p style="margin-right: 6px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">10</ix:nonFraction>
</p>
</td>
</tr>
<tr style="height: 13.33px">
<td style="vertical-align: middle; width: 156px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 0px none ; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Annual General Meeting of Shareholders Resolution</ix:nonNumeric>
</p>
</td>
</tr>
</tbody>
</table>
</div>
<p style="margin-left: 12px; margin-bottom: 6px; text-align: left; text-indent: 12px"> </p>
<p style="margin-left: 24px; text-align: left"> </p>

<p>Our basic policy is to determine profit distribution by comprehensively considering business performance trends, financial condition, and future investment plans. We implement dividends only as year-end dividends. Retained earnings are allocated to strengthen our financial position, invest in human capital, and fund capital expenditures, thereby working to enhance corporate value.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	10	10	-
FY2025	Actual(2025/05/14)	0	10	10	20.2%
	Forecast(2024/05/14)	0	10	10	-
FY2024	Actual(2024/05/14)	0	16	16	776.7%
	Forecast(2023/05/12)	0	16	16	23.3%
FY2023	Actual(2023/05/12)	0	16	16	32.0%
	Forecast(2022/05/13)	0	16	16	24.4%
FY2022	Actual(2022/05/13)	0	12	12	23.3%
	Revision(2022/03/01)	0	12	0	-
	Forecast(2021/05/14)	0	0	0	-
FY2021	Actual(2021/05/14)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2020	Actual(2020/11/13)	0	0	0	-

【JP:7067】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)