Daiseki Co.,Ltd.

<h3 class="smt_head2">3 [Dividend Policy]</h3>

The Company views the return of profits to shareholders as a top priority. We implement dividends in line with business performance and conduct shareholder returns through share buybacks. Accordingly, we adopt a policy of determining dividends by taking into account business performance trends, industry conditions, dividend payout ratio, as well as the strengthening of our management foundation and corporate structure, and the accumulation of retained earnings to support medium- to long-term business development.

The Company's basic policy is to pay dividends of surplus twice per year: an interim dividend and a year-end dividend. The decision-making body for these dividends is the shareholders' meeting for the year-end dividend and the board of directors for the interim dividend.

Regarding the dividend payout ratio, we will gradually increase it by actively pursuing a step-by-step increase in dividends as a shareholder return measure, while considering the improvement of earnings capacity, strengthening of financial position, and balance with retained earnings. Additionally, we will proceed with shareholder returns through share buybacks as necessary.

Based on the above policy, the year-end dividend for the current fiscal year is scheduled to be approved at the ordinary shareholders' meeting to be held on May 22, 2025, at 39 yen per share. Combined with the interim dividend of 33 yen per share already paid, the annual dividend per share will be 72 yen, and the consolidated dividend payout ratio for the current fiscal year is expected to be 37.2%.

Regarding retained earnings, we will strengthen internal reserves to support the strengthening of our management foundation and corporate structure, as well as medium- to long-term business development. We intend to actively invest in capital expenditures and technology development.

The Company's articles of incorporation provide that "the board of directors may pay an interim dividend with August 31 of each year as the record date."

 

The dividends of surplus for the current fiscal year are as follows.

 

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We prioritize shareholder returns through dividends that reflect business performance and share buybacks. Our dividend policy is determined by taking into account business performance trends and dividend payout ratios. We implement dividends twice annually—interim and year-end dividends—as our basic policy. While considering improvements in earnings capacity and strengthening our financial position, we will gradually increase dividends to progressively raise our dividend payout ratio. Retained earnings will be actively invested in capital expenditures and technology development.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/04/07)	43	43	86	36.3%
FY2026	Actual(2026/04/07)	36	40	76	39.3%
	Revision(2026/01/07)	36	40	76	-
	Forecast(2025/04/08)	36	36	72	34.9%
FY2025	Actual(2025/04/08)	33	39	72	37.2%
	Revision(2025/01/06)	33	39	72	-
	Forecast(2024/04/04)	33	33	66	37.0%
FY2024	Actual(2024/04/04)	30	36	66	34.1%
	Forecast(2023/04/05)	30	30	60	35.2%
FY2023	Actual(2023/04/05)	30	30	60	34.4%
	Forecast(2022/04/05)	30	30	60	34.4%
FY2022	Actual(2022/04/05)	28	32	60	36.5%
	Forecast(2021/04/05)	28	28	56	32.3%
FY2021	Actual(2021/04/05)	28	28	56	36.7%
	Forecast(2020/10/01)	28	28	56	-
FY2020	Actual(2020/10/01)	23	33	56	-

Daiseki Co.,Ltd. (9793) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)