INTER ACTION Corporation

<h3>3. Dividend Policy</h3>
The Company believes that enhancing corporate value and providing stable shareholder dividends are important forms of profit return to shareholders. Taking into account future business conditions and long-term business development, while considering the strengthening of internal reserves, the Company's basic policy is to implement stable dividends in accordance with financial conditions, using a consolidated return on equity (ROE) of 4.0% or higher as a benchmark.
In addition to year-end dividends, the Company's articles of incorporation provide that interim dividends may be paid annually as of November 30 each year by board of directors resolution, in accordance with Article 454, Paragraph 5 of the Companies Act. This allows the Company to distribute surplus twice per year. The decision-making body for year-end dividends is the shareholders' meeting, while interim dividends are decided by the board of directors.
Regarding dividends for the 33rd fiscal period, based on the above policy, the interim dividend was determined by board of directors resolution on January 10, 2025, at 10 yen per share (total amount of 110,728 thousand yen), and the year-end dividend was determined by ordinary shareholders' meeting resolution on August 22, 2025, at 33 yen per share (total amount of 365,403 thousand yen).
The Company intends to allocate internal reserves toward effective investments for future growth and maintaining stable dividends in the future, based on management that emphasizes cash flow and enhances the reflection of consolidated business performance.

Our basic dividend policy is to maintain a dividend payout ratio (DOE) of 4.0% or higher on consolidated shareholders' equity, while implementing stable dividends that reflect our financial condition. We pay dividends twice per year, and retained earnings are allocated to strategic investments for future growth and to support the maintenance of stable dividends.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2026/01/09)	10	34	44	-
	Forecast(2025/10/10)	10	35	45	-
FY2025	Actual(2025/10/10)	10	33	43	-
	Forecast(2024/07/12)	10	25	35	68.1%
FY2024	Actual(2024/07/12)	10	25	35	33.6%
	Revision(2023/10/12)	10	25	35	-
	Forecast(2023/07/12)	0	25	25	41.3%
FY2023	Actual(2023/07/12)	0	25	25	27.7%
	Forecast(2022/07/12)	0	25	25	18.6%
FY2022	Actual(2022/07/12)	0	20	20	28.7%
	Forecast(2021/07/12)	0	20	20	18.5%
FY2021	Actual(2021/07/12)	0	20	20	18.9%
	Revision(2021/06/10)	0	18	20	-
	Forecast(2020/10/12)	0	18	18	-
FY2020	Actual(2020/10/12)	0	18	18	-

INTER ACTION Corporation (7725) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)