Notice Regarding Distribution of Surplus (Interim Dividend)

Dividend Policy and Key Points of the Interim Dividend

The Company’s basic policy is to strengthen its business base and enhance corporate value by retaining internal reserves while distributing returns to shareholders based on business performance. For the record date of September 30, 2026, an interim dividend of 28.00 yen per share was resolved, and total dividends amount to 647 million yen, representing an increase compared with the prior period result of 577 million yen. The Company intends to continue stable shareholder returns. The interim dividend for the fiscal year ending March 2027 is also planned at 28.00 yen per share.

Impact on Shareholders and Future Outlook

This interim dividend is a return funded from retained earnings. As part of the annual dividend breakdown, the sum of the second-quarter-end and year-end dividends is projected at 65.00 yen and 93.00 yen respectively for the fiscal year ending March 2027, totaling 158.00 yen; the current interim dividend is 28.00 yen. The increase in total dividends intends to enhance recent dividend performance and shareholder value; no dilution will occur and the Company emphasizes stable cash returns to shareholders. Depending on future business performance, additional dividend policies may be announced.