OS CO., LTD.

<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;padding-left:12pt;">Our basic policy is to continue providing stable dividends to shareholders while giving consideration to strengthening our management foundation and maintaining internal reserves necessary for future business development, taking into account our business performance.<br/>
　Our dividend policy provides for dividends to be paid twice annually—an interim dividend and a year-end dividend—as stipulated in our Articles of Incorporation. The interim dividend is decided by the Board of Directors, while the year-end dividend is decided by the General Shareholders' Meeting.<br/>
　Based on the above policy, the dividend for this fiscal year is 25.00 yen per share (including an interim dividend of 12.50 yen per share).</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:12pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Retained earnings will be allocated to strategic investments and other initiatives to support future business development.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:12pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">Our Articles of Incorporation provide that interim dividends may be paid by Board of Directors resolution, as permitted under Article 454, Paragraph 5 of the Companies Act.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:12pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">While we anticipate continued challenging business conditions ahead, we remain committed to improving performance and establishing a stronger management foundation.</p><p class="smt_text6" style="orphans:0;widows:0;"> </p><p class="smt_anno1" style="orphans:0;widows:0;">(Note) Dividends with record dates in this fiscal year are as follows:</p>
<div class="tbld">
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse;border:solid 0pt #000000;width:468pt;table-layout:fixed;">
<colgroup>
<col style="width:156.0pt;min-width:156.0pt;"/>
<col style="width:156.0pt;min-width:156.0pt;"/>
<col style="width:156.0pt;min-width:156.0pt;"/>
</colgroup>
<tr style="height:22.5pt;min-height:22.5pt;">
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblC" style="orphans:0;widows:0;">Date of Resolution</p>
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblC" style="orphans:0;widows:0;">Total Dividend Amount (Thousands of Yen)</p>
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblC" style="orphans:0;widows:0;">Dividend Per Share (Yen)</p>
</td>
</tr>
<tr style="height:22.5pt;min-height:22.5pt;">
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblC" style="orphans:0;widows:0;text-align:center;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonNumeric contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk" name="jpcrp_cor:DateOfResolutionDividendsOfSurplus">September 12, 2022</ix:nonNumeric></p><p class="smt_tblC" style="orphans:0;widows:0;text-align:center;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonNumeric contextRef="FilingDateInstant_Row1Member" name="jpcrp_cor:ResolutionDividendsOfSurplus">Board of Directors Resolution</ix:nonNumeric></p>
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonFraction contextRef="FilingDateInstant_Row1Member" decimals="-3" scale="3" format="ixt:numdotdecimal" name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" unitRef="JPY">39,743</ix:nonFraction></p>
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonFraction contextRef="FilingDateInstant_Row1Member" decimals="2" scale="0" format="ixt:numdotdecimal" name="jpcrp_cor:DividendPerShareDividendsOfSurplus" unitRef="JPYPerShares">12.50</ix:nonFraction></p>
</td>
</tr>
<tr style="height:22.5pt;min-height:22.5pt;">
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblC" style="orphans:0;widows:0;text-align:center;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonNumeric contextRef="FilingDateInstant_Row2Member" format="ixt:dateyearmonthdaycjk" name="jpcrp_cor:DateOfResolutionDividendsOfSurplus">April 25, 2023</ix:nonNumeric></p><p class="smt_tblC" style="orphans:0;widows:0;text-align:center;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonNumeric contextRef="FilingDateInstant_Row2Member" name="jpcrp_cor:ResolutionDividendsOfSurplus">Annual General Shareholders' Meeting Resolution</ix:nonNumeric></p>
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonFraction contextRef="FilingDateInstant_Row2Member" decimals="-3" scale="3" format="ixt:numdotdecimal" name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" unitRef="JPY">39,743</ix:nonFraction></p>
</td>
<td valign="middle" style="vertical-align:middle;border-top-style:solid;border-top-width:0.75pt;border-bottom-style:solid;border-bottom-width:0.75pt;border-left-style:solid;border-left-width:0.75pt;border-right-style:solid;border-right-width:0.75pt;overflow:hidden;"><p class="smt_tblR" style="orphans:0;widows:0;text-align:right;padding-left:0pt;padding-right:4.5pt;margin-top:0pt;margin-bottom:0pt;text-justify:inter-ideograph;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:10pt;font-size:9pt;"><ix:nonFraction contextRef="FilingDateInstant_Row2Member" decimals="2" scale="0" format="ixt:numdotdecimal" name="jpcrp_cor:DividendPerShareDividendsOfSurplus" unitRef="JPYPerShares">12.50</ix:nonFraction></p>
</td>
</tr>
</table><p style="clear:both; line-height:0.75pt; width:100%; font-size:0.75pt;"> </p>
</div>

<p>Our basic policy is to maintain stable dividends while considering business performance and ensuring sufficient retained earnings for strengthening our management foundation and supporting future business development. We plan to pay dividends twice annually—interim and year-end dividends—as a standard practice. Retained funds will be allocated to strategic investments and other initiatives to support future business expansion.</p>

OS CO., LTD. (E04593) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)