<h3>3. Dividend Policy</h3>
　Our basic policy is to strengthen our management foundation and financial position, provide stable and appropriate profit returns to shareholders through increased corporate value, and maintain sufficient retained earnings to enable forward-looking investments. 　As a basic policy, the Company distributes surplus dividends twice per year: an interim dividend and a year-end dividend. 　The decision-making bodies for these surplus dividends are the shareholders' meeting for the year-end dividend and the board of directors for the interim dividend. 　For the current fiscal period's surplus dividend, taking into account our financial condition and business performance, we have set the dividend at 80 yen per common share. 　The Company's articles of incorporation provide that "the board of directors may declare an interim dividend with a record date of September 30 each year."
(Note) Surplus dividend for the current fiscal period

<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Shareholders' meeting resolution</ix:nonNumeric> (scheduled)　<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">June 26, 2025</ix:nonNumeric>　Total dividend amount　<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="0" scale="0" format="ixt:numdotdecimal">375,574,080</ix:nonFraction> yen　Dividend per share　<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">80</ix:nonFraction> yen

Our basic policy is to strengthen our management foundation and financial condition, and to increase corporate value through stable and appropriate profit returns to shareholders, while maintaining sufficient retained earnings to enable forward-looking investments. We aim to distribute dividends twice annually through interim and year-end dividends.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	80	80	-
FY2025	Actual(2025/05/15)	0	80	80	19.0%
	Forecast(2024/05/15)	0	80	80	-
FY2024	Actual(2024/05/15)	0	80	80	-
	Forecast(2023/05/15)	0	80	80	-
FY2023	Actual(2023/05/15)	0	80	80	90.8%
	Forecast(2022/05/13)	0	80	80	-
FY2022	Actual(2022/05/13)	0	80	80	40.2%
	Forecast(2021/05/20)	0	80	80	-
FY2021	Actual(2021/05/20)	0	80	80	23.8%
	Forecast(2020/11/06)	0	80	80	-
FY2020	Actual(2020/11/06)	0	80	80	-
FY2019	Actual(2021/06/07)	0	80	80	33.4%

(9537) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)