Premium Group Co., Ltd.

<h3>3. Dividend Policy</h3>
The Company recognizes the return of profits to shareholders as an important priority. We aim to implement stable and continuous dividends while comprehensively considering the need to maintain internal reserves to support business performance and capital requirements for business expansion.
Based on the provisions of Articles 459(1) and 454(5) of the Companies Act, the Company's Articles of Incorporation provide that the Board of Directors may resolve to pay dividends of surplus twice annually—at the end of the fiscal year and at the interim period. Our basic policy is to pay dividends of surplus twice per year.
We intend to effectively utilize retained earnings for strengthening our financial position through debt repayment, funding business operations across our group, and growth investments necessary for new business development and overseas expansion.
For the current fiscal year, we have set the year-end dividend at 20.0 yen per share. Combined with the interim dividend of 20.0 yen per share already paid, the annual dividend is 40.0 yen per share.
The dividends of surplus for the current fiscal year are as follows:
<div style="margin-left: 28px">
<table style="table-layout: fixed; width: 426.66666666666666666666666666px" cellpadding="0" cellspacing="0">
<colgroup>
<col style="width: 160px"/>
<col style="width: 133.33333333333333333333333333px"/>
<col style="width: 133.33333333333333333333333333px"/>
</colgroup>
<tbody>
<tr style="height: 26.67px">
<td style="vertical-align: middle; width: 160px; 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; background-color: #FFFFFF">
Date of Resolution
</td>
<td style="vertical-align: middle; width: 133.33333333333333333333333333px; 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; background-color: #FFFFFF">
Total Dividend Amount
(Million Yen)
</td>
<td style="vertical-align: middle; width: 133.33333333333333333333333333px; 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; background-color: #FFFFFF">
Dividend per Share
(Yen)
</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 160px; 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 ; background-color: #FFFFFF">

<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">November 22, 2024</ix:nonNumeric>

</td>
<td style="vertical-align: middle; width: 133.33333333333333333333333333px; 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; background-color: #FFFFFF" rowspan="2">

<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-6" scale="6" format="ixt:numdotdecimal">759</ix:nonFraction>

</td>
<td style="vertical-align: middle; width: 133.33333333333333333333333333px; 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; background-color: #FFFFFF" rowspan="2">

<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="1" scale="0" format="ixt:numdotdecimal">20.0</ix:nonFraction>

</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 160px; 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; background-color: #FFFFFF">

<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Board of Directors Resolution</ix:nonNumeric>

</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 160px; 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: 0px none ; background-color: #FFFFFF">

<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" format="ixt:dateyearmonthdaycjk">May 30, 2025</ix:nonNumeric>

</td>
<td style="vertical-align: middle; width: 133.33333333333333333333333333px; 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; background-color: #FFFFFF" rowspan="2">

<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPY" decimals="-6" scale="6" format="ixt:numdotdecimal">761</ix:nonFraction>

</td>
<td style="vertical-align: middle; width: 133.33333333333333333333333333px; 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; background-color: #FFFFFF" rowspan="2">

<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPYPerShares" decimals="1" scale="0" format="ixt:numdotdecimal">20.0</ix:nonFraction>

</td>
</tr>
<tr style="height: 1.33px">
<td style="vertical-align: middle; width: 160px; 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; background-color: #FFFFFF">

<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" escape="false">Board of Directors Resolution</ix:nonNumeric>

</td>
</tr>
</tbody>
</table>
</div>

Our basic policy is to implement stable and continuous dividends while comprehensively considering the need to maintain internal reserves to support business performance and capital requirements for business expansion. We will pay dividends twice per year and use retained earnings to strengthen our financial position and fund growth investments necessary for new businesses and overseas expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/05/11)	32	32	64	35.2%
FY2026	Actual(2026/05/11)	27	27	54	34.3%
	Forecast(2025/05/15)	27	27	54	33.9%
FY2025	Actual(2025/05/15)	20	20	40	32.6%
	Forecast(2024/04/26)	20	20	40	28.1%
FY2024	Actual(2024/04/26)	13	15	28	23.5%
	Forecast(2023/05/02)	13	13	26	24.7%
FY2023	Actual(2023/05/02)	10	11	21	20.3%
	Revision(2022/07/29)	10	10	20	-
	Revision(2022/07/20)	30	10	20	-
	Forecast(2022/05/06)	30	30	60	22.8%
FY2022	Actual(2022/05/06)	25	26	51	22.2%
	Revision(2022/02/01)	25	26	51	-
	Revision(2021/11/05)	-	25	50	-
	Forecast(2021/05/10)	25	25	50	26.9%
FY2021	Actual(2021/08/06)	22.5	23.5	46	-
	Revision(2021/05/10)	22.5	22.5	46	24.6%
	Forecast(2020/11/06)	22.5	22.5	45	-
FY2020	Actual(2020/11/06)	22	22	44	-

Premium Group Co., Ltd. (7199) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)