KSK CO.,LTD.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; line-height: 19.333333333333333333333333333px; text-align: left">The Company considers returning profits to shareholders a key management priority. Our basic policy is to determine dividends based on consolidated earnings, targeting a dividend payout ratio of 40%. Retained earnings will be used to prepare for changes in the business environment and technological innovation, as well as to invest in sustainable growth, including development of packaged software, human resource development to enhance technical capabilities, and infrastructure improvements for internal digital transformation initiatives.</p>
<p style="margin-left: 24px; line-height: 19.333333333333333333333333333px; text-align: left">Our basic policy is to pay dividends from surplus earnings once per fiscal year as a year-end dividend.</p>
<p style="margin-left: 24px; line-height: 19.333333333333333333333333333px; text-align: left">The decision-making authority for year-end dividends from surplus earnings rests with the shareholders' meeting.</p>
<p style="margin-left: 24px; line-height: 19.333333333333333333333333333px; text-align: left">Based on the above policy, for the current fiscal year, as disclosed in the "Notice Regarding Revision of Dividend Forecast for the Fiscal Year Ending March 2025" on April 30, 2025, we will pay an ordinary dividend of 124 yen per share. As a result, the dividend payout ratio on a consolidated basis is 40.1%.</p>
<p style="margin-left: 24px; line-height: 19.333333333333333333333333333px; text-align: left">Retained earnings will be used to prepare for anticipated changes in the business environment and technological innovation, as well as to invest in sustainable growth, including development of packaged software, human resource development to enhance technical capabilities, and infrastructure improvements for internal digital transformation initiatives.</p>
<p style="margin-left: 24px; line-height: 19.333333333333333333333333333px; text-align: left">Under our medium-term management plan "Blue Wind Chapter II," we have identified "business resilience," "sustainability transformation (SX) initiatives," and "human and organizational resilience" as priority areas. We will work to improve capital efficiency and strengthen relationships with all stakeholders. Regarding the dividend payout ratio, we are advancing our target by one year and aim to achieve a 50% dividend payout ratio by the fiscal year ending March 2026, up from our current basic policy target of 40%.</p>
<p style="margin-left: 24px; line-height: 19.333333333333333333333333333px; margin-top: 8px; text-align: left">Our Articles of Incorporation provide that the Board of Directors may pay interim dividends to shareholders or registered pledgees listed or recorded in the shareholder register as of September 30 each year.</p>
<p style="margin-left: 24px; line-height: 19.333333333333333333333333333px; margin-bottom: 6px; margin-top: 16px; text-align: left">(Note) Dividends from surplus earnings for the current fiscal year are as follows:</p>
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<p style="margin-left: 6px; text-align: center">Date of Resolution</p>
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<p style="text-align: center">Total Dividend Amount</p>
<p style="text-align: center">(Millions of Yen)</p>
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<p style="text-align: center">Dividend Per Share</p>
<p style="text-align: center">(Yen)</p>
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<p style="text-align: center">June 27, 2025</p>
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<p style="margin-right: 18px; text-align: right">750</p>
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<p style="margin-right: 18px; text-align: right">124</p>
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<p style="text-align: center">Ordinary General Meeting of Shareholders (scheduled)</p>
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<p>Based on consolidated business results, we maintain a basic policy targeting a dividend payout ratio of 40%. For the fiscal year ending March 2026, we are aiming to increase this to a 50% payout ratio. Our basic policy is to distribute dividends once annually as a year-end dividend. Retained earnings are allocated to investments supporting sustainable growth, including the development of packaged software, human capital development, and the promotion of internal digital transformation.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/04/30)	0	190	190	50.1%
FY2026	Actual(2026/04/30)	0	181	181	50.3%
	Forecast(2025/04/30)	0	163	163	50.0%
FY2025	Actual(2025/04/30)	0	124	124	40.1%
	Forecast(2024/07/31)	0	120	120	-
FY2024	Actual(2024/07/31)	0	226	226	-
	Revision(2024/01/31)	0	226	226	-
	Forecast(2023/04/28)	0	86	86	30.0%
FY2023	Actual(2023/04/28)	0	80	80	30.0%
	Forecast(2022/04/28)	0	77	77	30.0%
FY2022	Actual(2022/07/29)	0	77	77	-
	Revision(2022/04/28)	0	77	77	30.6%
	Forecast(2021/04/30)	0	71	71	30.3%
FY2021	Actual(2021/07/30)	0	77	77	-
	Revision(2021/04/30)	0	67	77	30.0%
	Forecast(2020/10/30)	0	67	67	-
FY2020	Actual(2020/10/30)	0	55	55	-

KSK CO.,LTD. (9687) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)