Koyou Rentia Co.,Ltd.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">Our company group is committed to improving profitability and views the provision of stable dividend payments to shareholders over the long term as an important management objective.</p>
<p style="margin-left: 24px; text-align: left">At the same time, strengthening our financial foundation through retained earnings is essential as a source of sustainable growth. Based on these principles, we implement stable dividends by comprehensively considering business performance, plans, retained earnings, and other factors as our basic dividend policy.</p>
<p style="margin-left: 24px; text-align: left">We plan to use retained earnings to strengthen our financial position and for FF&E investments to address anticipated changes in the business environment.</p>
<p style="margin-left: 24px; text-align: left">Our basic policy is to pay dividends once per year. However, our articles of incorporation allow for interim dividends. Interim dividends will be implemented after comprehensively considering business performance, plans, retained earnings, and other factors. The Board of Directors decides on interim dividends, while the General Meeting of Shareholders decides on year-end dividends.</p>
<p style="margin-left: 24px; text-align: left">Based on the above policy, the annual dividend per share for this fiscal year is set at 60 yen.</p>
<p style="margin-left: 24px; text-align: left">The dividend details for this fiscal year are as follows.</p>
<div style="margin-left: 30px">
<table style="table-layout: fixed; width: 504px" cellpadding="0" cellspacing="0">
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<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">Resolution Date</p>
</td>
<td style="vertical-align: middle; width: 108px; 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">Record Date</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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<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">Dividend Per Share</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">（Yen）</p>
</td>
</tr>
<tr style="height: 1.33px">
<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: 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">March 27, 2025</ix:nonNumeric>
</p>
</td>
<td style="vertical-align: middle; width: 108px; 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="text-align: center">
<ix:nonNumeric name="jpcrp_cor:RecordDateDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">December 31, 2024</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">331,294</ix:nonFraction>
</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:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="2" scale="0" format="ixt:numdotdecimal">60.00</ix:nonFraction>
</p>
</td>
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<tr style="height: 1.33px">
<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</ix:nonNumeric>
</p>
</td>
</tr>
</tbody>
</table>
</div>
<p style="margin-left: 60px; line-height: 16px; text-align: left; text-indent: -36px">（Note）A stock split was conducted on January 1, 2025, whereby each common share was divided into two common shares. The dividend amount for this fiscal year is stated based on the number of shares prior to this stock split.</p>

<p>Our basic policy is to implement stable dividends by comprehensively considering business performance, plans, and retained earnings. While we distribute dividends once per year as a general rule, we may also implement interim dividends based on a comprehensive review of business performance and other factors. We plan to use retained earnings to strengthen our financial position and fund FF&E investments to adapt to changes in the business environment.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/12)	10	27	37	25.6%
FY2025	Actual(2026/02/12)	10	26	36	20.6%
	Revision(2025/11/13)	10	26	36	-
	Revision(2025/05/13)	10	21	31	-
	Forecast(2025/02/13)	0	31	31	24.5%
FY2024	Actual(2025/02/13)	0	60	60	21.3%
	Forecast(2024/02/13)	0	60	60	19.9%
FY2023	Actual(2024/02/13)	0	55	55	18.6%
	Revision(2023/08/10)	0	50	50	-
	Revision(2023/05/15)	-	50	50	-
	Forecast(2023/02/13)	0	50	50	18.4%
FY2022	Actual(2023/02/13)	0	45	45	19.5%
	Revision(2022/12/13)	0	40	45	-
	Revision(2022/08/10)	0	40	40	-
	Revision(2022/05/12)	-	40	40	-
	Forecast(2022/02/14)	0	40	40	21.6%
FY2021	Actual(2022/02/14)	0	43	43	15.2%
	Revision(2021/12/13)	0	40	35	-
	Forecast(2021/09/13)	0	35	35	-
FY2020	Actual(2021/02/12)	0	28	28	17.0%
	Forecast(2020/11/12)	0	0	0	-
FY2019	Actual(2020/11/12)	0	0	0	-

Koyou Rentia Co.,Ltd. (7081) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)