Notice Regarding Dividend of Surplus (Year-End Dividend) and Next Term Dividend Forecast (Both Increased)

Overview of Dividends

Nikkiso Co., Ltd. has resolved to pay a year-end dividend of ¥22 per share for the fiscal year ending December 2025, representing an increase of ¥4 from ¥15 in the previous term. Consequently, the annual dividend will amount to ¥40. The source of the dividend is retained earnings, and the dividend will become effective on March 12, 2026. The reason for the dividend increase is based on a capital policy aimed at pursuing an optimal balance between financial soundness, capital efficiency, and shareholder returns, while targeting sustainable growth and the enhancement of corporate value over the medium to long term.

Next Term Dividend Forecast and Capital Policy

The dividend forecast for the fiscal year ending December 2026 is an annual dividend of ¥50 (interim ¥25, year-end ¥25), representing an increase from the previous term’s ¥40. Based on the new medium-term management plan 'NIKKISO 2028 - Toward a Healthier World,' the basic policy is a progressive dividend assuming improved profitability, aiming to strengthen shareholder returns with a DOE target around 2.5% by 2028. The long-term goal is a DOE of 3%, aiming to enhance stable shareholder returns.