WORKMAN CO.,LTD.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The Company regards the consistent distribution of appropriate profits to shareholders as an important management priority. While building sufficient internal reserves necessary to achieve sustainable growth, the Company's basic policy is to distribute profits based on business performance through a single year-end dividend, which is decided at the shareholders' meeting.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">For the fiscal year ended, the Company decided to pay a year-end dividend of 73 yen per share, an increase of 5 yen per share. As a result, the dividend payout ratio is 35.3%.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Dividends for the following fiscal year are also planned to be based on business performance.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Retained earnings will be used for investments to enhance corporate value in the future, including strengthening the financial position and activating new and existing stores, as the Company continues to work toward further improvement in business performance.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The Company's Articles of Incorporation provide that matters specified in Article 459, Paragraph 1 of the Companies Act regarding dividend distributions may be determined by board of directors resolution, except where otherwise provided by law, and that the record date for year-end dividends is March 31 each year and the record date for interim dividends is September 30 each year, with the ability to set other record dates for dividend distributions.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The dividend distribution for the fiscal year ended is as follows.</p>
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<p style="text-align: center">Date of Resolution</p>
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<p style="margin-left: 5.3333333333333333333333333333px; text-align: center">Total Dividend Amount (Millions of Yen)</p>
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<p style="margin-left: 5.3333333333333333333333333333px; text-align: center">Dividend per Share (Yen)</p>
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<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">June 26, 2025</ix:nonNumeric>
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<p style="margin-right: 33.333333333333333333333333333px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-6" scale="6" format="ixt:numdotdecimal">5,957</ix:nonFraction>
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<p style="margin-right: 33.333333333333333333333333333px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">73</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 distribute profits based on business performance through a single year-end dividend, while maintaining appropriate profit allocation and building up necessary retained earnings. We will use retained earnings to strengthen our financial position and invest in future growth, such as opening new stores and revitalizing existing ones, thereby working to further improve business performance.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/04)	0	73	73	-
FY2025	Actual(2025/08/04)	0	73	73	-
	Forecast(2024/05/07)	0	68	68	34.0%
FY2024	Actual(2024/05/07)	0	68	68	34.7%
	Forecast(2023/05/08)	0	68	68	31.6%
FY2023	Actual(2023/05/08)	0	68	68	33.3%
	Forecast(2022/05/09)	0	68	68	33.1%
FY2022	Actual(2022/05/09)	0	68	68	30.3%
	Forecast(2021/08/10)	0	64	64	-
FY2021	Actual(2021/08/10)	0	64	64	-

WORKMAN CO.,LTD. (7564) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)