Notice Regarding Dividend of Surplus (Dividend Increase) and Dividend Forecast

Details of Dividend Decision

Nippon Densetsu Kogyo Co., Ltd. resolved at the Board of Directors meeting on April 30, 2026, to increase the year-end dividend to 124 yen per share with the record date of March 31, 2026. This represents a 9 yen increase from the most recent forecast of 115 yen per share, with total dividends amounting to 7,429 million yen. The dividend effective date is June 29, 2026, and the matter will be submitted to the 84th Annual General Meeting of Shareholders scheduled for June 26, 2026. The source of the dividend is retained earnings.

Next Term Dividend Forecast and Dividend Policy

The dividend forecast for the next fiscal year ending March 2027 is 127 yen per share, an increase of 3 yen from the scheduled 124 yen for the current term. The Company aims for a dividend payout ratio of approximately 40%, determining dividend amounts based on a comprehensive consideration of stable returns to shareholders, future growth investments, and strengthening the management foundation. The dividend history for the past three terms is 90 yen for the fiscal year ending March 2025, 124 yen scheduled for March 2026, and 127 yen forecasted for March 2027.