ASKA CORPORATION

<h3>3. Dividend Policy</h3>
We recognize dividend policy as an important management indicator. In pursuit of the vision outlined in our long-term plan, we aim to secure and improve earnings in each fiscal year while comprehensively considering business performance and dividend payout ratio, in order to meet the expectations of our shareholders.
Our basic policy is to pay dividends twice annually: an interim dividend and a year-end dividend.
Additionally, our Articles of Incorporation provide that dividends may be paid by Board of Directors resolution in accordance with Article 459, Paragraph 1 of the Companies Act.
Based on this basic policy, we have decided to implement a dividend of 54 yen per share for the current fiscal year (including an interim dividend of 16 yen per share).
Retained earnings will be allocated to investments aimed at further strengthening and enhancing our corporate foundation, including the reorganization of production systems, improvement of product competitiveness, and increased value-added in new business areas, to ensure long-term benefits for our shareholders.
Our Articles of Incorporation provide that the Board of Directors may pay interim and year-end dividends with May 31 and November 30 as the respective record dates each year.
The dividends for the current fiscal year are as follows:
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Date of Resolution
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Total Dividend Amount
(Thousands of Yen)
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Dividend per Share
(Yen)
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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">June 25, 2025</ix:nonNumeric>

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<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">91,350</ix:nonFraction>

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<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">16</ix:nonFraction>

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

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<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" format="ixt:dateyearmonthdaycjk">January 13, 2026</ix:nonNumeric>

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<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">216,956</ix:nonFraction>

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<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row2Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">38</ix:nonFraction>

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

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Our basic dividend policy is to provide returns to shareholders by comprehensively considering business performance and dividend payout ratios. We pay dividends twice annually—an interim dividend and a year-end dividend. Retained earnings are allocated to investments that strengthen and enhance our corporate foundation, including restructuring production systems, improving product competitiveness, and increasing added value in new business areas.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/01/13)	27	27	54	19.9%
FY2025	Actual(2026/01/13)	16	38	54	20.2%
	Forecast(2025/01/14)	16	26	42	20.0%
FY2024	Actual(2025/01/14)	18	27	45	20.1%
	Revision(2024/03/26)	18	26	44	-
	Forecast(2024/01/11)	25	35	60	20.1%
FY2023	Actual(2024/01/11)	16	44	60	24.4%
	Revision(2023/06/23)	16	24	40	-
	Forecast(2023/01/12)	10	18	28	20.0%
FY2022	Actual(2023/01/12)	16	22	38	20.3%
	Revision(2022/09/27)	16	20	36	-
	Forecast(2022/01/13)	16	22	38	19.7%
FY2021	Actual(2022/01/13)	15	21	36	19.6%
	Revision(2021/06/24)	15	15	30	-
	Revision(2021/03/25)	8	12	23	-
	Forecast(2021/01/14)	8	12	20	19.7%
FY2020	Actual(2021/01/14)	4	12	16	20.0%
	Forecast(2020/09/24)	4	6	10	-
FY2019	Actual(2020/09/24)	8	29	37	-

ASKA CORPORATION (7227) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)