IFIS JAPAN LTD.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: justify; text-justify: inter-ideograph">The Company recognizes returning profits to shareholders as one of its important management priorities. Regarding dividend payments, the Company's basic policy is to pay a stable year-end dividend once annually and to pay interim dividends as business performance warrants, while comprehensively considering future business developments, the strengthening of financial condition, and the accumulation of retained earnings necessary for business expansion. 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; text-align: justify; text-justify: inter-ideograph">For the current fiscal year, based on consolidated results, taking into account the medium- to long-term dividend payout ratio, retained earnings for M&A purposes, economic conditions, and the stabilization of the financial foundation toward recovery of earnings capacity, the Company has set the year-end dividend for the fiscal year ending December 2024 at 19 yen and 50 sen per share.</p>
<p style="margin-left: 24px; text-align: justify; text-justify: inter-ideograph">The Company intends to invest retained earnings effectively in new business development such as high-news-value information distribution services, establishment of the "IFIS brand" through information provision to individual investors and media, overseas business expansion, and strengthening of information security.</p>
<p style="margin-left: 24px; text-align: justify; text-justify: inter-ideograph">The Company's articles of incorporation provide that interim dividends may be paid with a record date of June 30 each year by board of directors resolution.</p>
<p style="margin-left: 24px; text-align: justify; text-justify: inter-ideograph">The dividend distributions for the current fiscal year are as follows.</p>
<div style="margin-left: 24px">
<table style="table-layout: fixed; width: 359.99999999999999999999999999px" cellpadding="0" cellspacing="0">
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<col style="width: 133.33333333333333333333333333px"/>
<col style="width: 113.33333333333333333333333333px"/>
<col style="width: 113.33333333333333333333333333px"/>
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<tbody>
<tr style="height: 26.67px">
<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">
<p style="line-height: 13.333333333333333333333333333px; text-align: center">Date of Resolution</p>
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<td style="vertical-align: middle; width: 113.33333333333333333333333333px; 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">
<p style="line-height: 13.333333333333333333333333333px; text-align: center">Total Dividend Amount</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">（Thousands of Yen）</p>
</td>
<td style="vertical-align: middle; width: 113.33333333333333333333333333px; 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">
<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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<tr style="height: 1.33px">
<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: 0px none ; background-color: #FFFFFF">
<p style="margin-left: 6px; margin-right: 3.3333333333333333333333333333px; text-align: left">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">March 28, 2025</ix:nonNumeric>
</p>
</td>
<td style="vertical-align: middle; width: 113.33333333333333333333333333px; 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">
<p style="margin-right: 24px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">187,876</ix:nonFraction>
</p>
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<td style="vertical-align: middle; width: 113.33333333333333333333333333px; 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">
<p style="margin-right: 24px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="1" scale="0" format="ixt:numdotdecimal">19.5</ix:nonFraction>
</p>
</td>
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<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: 0px none ; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF">
<p style="margin-left: 6px; margin-right: 3.3333333333333333333333333333px; text-align: left">
<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Annual Shareholders' Meeting Resolution</ix:nonNumeric>
</p>
</td>
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</table>
</div>

<p>Our basic dividend policy is to provide stable year-end dividends once annually, while considering the need to build internal reserves necessary for strengthening our financial position and expanding our business. We may also pay interim dividends depending on business performance. We plan to invest retained earnings effectively in new business development, brand establishment, overseas business expansion, and enhanced information security.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/12)	0	30	30	50.7%
FY2025	Actual(2026/02/12)	10	25	35	60.6%
	Revision(2025/11/12)	10	25	35	-
	Revision(2025/10/27)	10	25	31.5	-
	Revision(2025/05/26)	10	21.5	31.5	-
	Forecast(2025/02/13)	0	21.5	21.5	40.6%
FY2024	Actual(2025/02/13)	0	19.5	19.5	44.5%
	Forecast(2024/02/13)	0	19.5	19.5	40.4%
FY2023	Actual(2024/02/13)	0	18.5	18.5	39.8%
	Forecast(2023/02/10)	0	18.5	18.5	41.2%
FY2022	Actual(2023/02/10)	0	18.5	18.5	30.4%
	Forecast(2022/02/10)	0	16.5	16.5	32.3%
FY2021	Actual(2022/02/10)	0	15	15	29.9%
	Forecast(2021/02/10)	0	15	15	29.9%
FY2020	Actual(2021/02/10)	0	13.5	13.5	29.0%
	Forecast(2020/10/30)	0	19	19	-
FY2019	Actual(2020/10/30)	0	18	18	-

IFIS JAPAN LTD.【JP:7833】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)