Dividend Adjustment Related to 2026 Tender Offer｜June 2026

Overview of Business Performance

J.S.B. Corporation has revised its dividend forecast for the fiscal year ending October 2026 and decided not to pay the year-end dividend. This decision is conditional on the successful completion of the tender offer and appears to be part of a strategy aimed at fully acquiring the company through the tender. The revision of the dividend forecast indicates that profit distribution to shareholders will be deferred, and attention is focused on future corporate value enhancement strategies and business developments.

Impact on Shareholders and Future Outlook

This dividend revision reflects changes in corporate strategy following the successful completion of the tender offer, which may result in reduced dividend income or shareholder dilution. Meanwhile, the company aims to improve efficiency and growth through full acquisition. Investors are advised to monitor the progress of the tender offer and the company's mid- to long-term growth strategies, while maintaining appropriate risk management and information gathering efforts.