YAGI & CO.,LTD.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company's basic policy is to balance the continuation of stable dividends with the retention of earnings necessary to strengthen its financial foundation.</p>
<p style="margin-left: 24px; text-align: left">For the current fiscal year, taking into account the above basic policy, current business performance, and future business developments, the Company has set the ordinary dividend at 90 yen per share.</p>
<p style="margin-left: 24px; text-align: left">Retained earnings will be used to prepare for future business developments and other purposes.</p>
<p style="margin-left: 24px; text-align: left">The Company's Articles of Incorporation provide that interim dividends may be paid with a record date of September 30 each year by Board of Directors resolution. The decision-making authority for dividend distributions is the shareholders' meeting for year-end dividends and the Board of Directors for interim dividends.</p>
<p style="margin-left: 24px; margin-bottom: 6px; text-align: left">The dividend distributions for the current fiscal year are as follows:</p>
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<td style="vertical-align: middle; width: 126.66666666666666666666666667px; 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">
<p style="line-height: 13.333333333333333333333333333px; text-align: center">Date of Resolution</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">(Million Yen)</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Dividend per Share</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">(Yen)</p>
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<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">June 27, 2025</ix:nonNumeric>
</p>
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<td style="vertical-align: middle; width: 130px; 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">
<p style="text-align: center">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-6" scale="6" format="ixt:numdotdecimal">770</ix:nonFraction>
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<td style="vertical-align: middle; width: 130px; 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">
<p style="text-align: center">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">90</ix:nonFraction>
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<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Annual Shareholders' Meeting Resolution</ix:nonNumeric>
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<p>Our basic policy is to balance the continuation of stable dividends with the retention of earnings necessary to strengthen our management foundation. Retained earnings will be used to prepare for future business development and other purposes. Our articles of incorporation permit interim dividends, with year-end dividends decided by shareholder resolution and interim dividends decided by board resolution.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/05/11)	60	120	180	40.2%
FY2026	Actual(2026/05/11)	50	106	156	35.2%
	Revision(2026/02/09)	50	97	147	-
	Revision(2025/08/04)	50	61	111	-
	Forecast(2025/05/12)	0	111	111	35.0%
FY2025	Actual(2025/05/12)	0	90	90	28.7%
	Revision(2024/11/08)	0	78	78	-
	Forecast(2024/05/10)	0	68	68	26.6%
FY2024	Actual(2024/05/10)	0	63	63	25.3%
	Revision(2024/02/22)	0	63	63	-
	Revision(2023/11/10)	0	58	58	-
	Forecast(2023/05/12)	0	48	48	26.5%
FY2023	Actual(2023/05/12)	0	48	48	39.4%
	Forecast(2022/05/11)	0	48	48	36.3%
FY2022	Actual(2022/05/11)	0	40	40	90.8%
	Revision(2022/04/28)	0	40	48	-
	Forecast(2021/06/09)	0	48	48	25.5%
FY2021	Actual(2021/06/09)	0	48	48	26.1%
	Revision(2021/05/31)	0	48	35	-
	Forecast(2020/11/11)	0	35	35	-
FY2020	Actual(2020/11/11)	24	24	48	-

YAGI & CO.,LTD. (7460) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)