Notice Regarding Dividend of Surplus (Dividend Increase)

Details of Year-End Dividend

Halows Co., Ltd. resolved at the Board of Directors meeting on April 10, 2026, to declare a dividend of surplus with the record date of February 28, 2026. The dividend per share is 36.00 yen (ordinary dividend 36 yen), with a total dividend amount of 768,458,952 yen. The effective date is May 29, 2026, and the source of the dividend is retained earnings. The dividend for the same period last year was 34.00 yen (ordinary dividend 32 yen plus commemorative dividend 2 yen), representing a dividend increase.

Reasons for Dividend Increase and Future Policy

The background for the dividend increase is the positioning of shareholder returns as the top management priority. While securing internal reserves necessary for capital investment and establishing a management foundation, the basic policy is to maintain stable dividend payments. Considering the continued consumer preference for low prices, continuous 24/7 operation throughout the year, and measures to respond to price increases per product unit, overall sales and profits were favorable. Taking these factors into account, the year-end dividend was increased from 34 yen to 36 yen, bringing the annual dividend to 70 yen.