MIMASU SEMICONDUCTOR INDUSTRY CO., LTD.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The Company regards both improved business performance and profit distribution to shareholders as important management priorities. Our basic policy is to secure internal reserves necessary to strengthen our management foundation while realizing stable, continuous dividends. We will invest retained earnings effectively to strengthen our business for future growth.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Regarding dividends for this fiscal year, as stated in the notice dated April 25, 2024, titled "Notice Regarding Revision of Year-End Dividend Forecast for May 2024 Period (No Dividend)," no year-end dividend will be paid. As a result, the annual dividend per share for this fiscal year is 32 yen. This resulted in a dividend payout ratio of 14.4% for this fiscal year.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The Company's basic policy is to pay dividends twice annually: interim dividends and year-end dividends. The interim dividend is decided by the Board of Directors, and the year-end dividend is decided by the General Meeting of Shareholders.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Additionally, the Company's Articles of Incorporation provide that "interim dividends may be paid with November 30 as the record date by Board of Directors resolution."</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The dividends for this fiscal year are as follows:</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Date of Resolution</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Total Dividend Amount</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">(Million Yen)</p>
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<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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<p style="margin-left: 6px; margin-right: 3.3333333333333333333333333333px; text-align: left">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">December 26, 2023</ix:nonNumeric>
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<p style="margin-right: 6px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-6" scale="6" format="ixt:numdotdecimal">1,027</ix:nonFraction>
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<p style="margin-right: 6px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="0" scale="0" format="ixt:numdotdecimal">32</ix:nonFraction>
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<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Board of Directors Resolution</ix:nonNumeric>
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<p>Our basic policy is to provide stable and consistent dividends while maintaining sufficient retained earnings to strengthen our business foundation. We distribute profits to shareholders through two annual dividend payments: an interim dividend and a year-end dividend. We invest retained earnings strategically to strengthen our business for future growth.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2024	Actual(2024/07/12)	-	-	32	14.4%

MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (E02677) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)