Notice Regarding Dividend from Surplus

Overview of Dividend

Risyuu Systems Co., Ltd. resolved at the Board of Directors meeting on April 28, 2026, to pay a year-end dividend of 55 yen per share for shareholders on record as of March 31, 2026. This represents a 5 yen increase from the dividend forecast of 50 yen announced on January 30, 2026, with the total dividend amounting to 701 million yen. The effective date is June 25, 2026, and the source of the dividend is retained earnings. Furthermore, a 2-for-1 stock split of common shares was implemented on October 1, 2025; the previous fiscal year's dividend was 105 yen before the split, which corresponds to 52 yen 50 sen on a post-split basis.

Dividend Policy and Shareholder Returns

The company positions shareholder profit distribution as a key management priority, maintaining a basic policy of stable dividends with a consolidated payout ratio target of over 30%. This dividend increase is based on this policy and reflects consideration of business performance and financial condition. The annual dividend totals 110 yen, consisting of 85 yen at the second quarter-end and 55 yen at year-end (equivalent to 195 yen before the stock split).