Notice Regarding Revision of Earnings Guidance and Dividend Forecast

Details of Revision to Earnings Guidance

PS Construction Co., Ltd. has revised its consolidated and non-consolidated earnings guidance for the fiscal year ending March 2026. Consolidated net sales are expected to increase by 1.5% from the previous forecast of 146,000 million yen to 148,200 million yen, and operating income is projected to rise 6.8% from 11,700 million yen to 12,500 million yen. Net income attributable to owners of the parent company is also forecast to increase by 7.6%, from 7,900 million yen to 8,500 million yen. On the non-consolidated basis, net sales are expected to grow 3.4% from 133,400 million yen to 138,000 million yen, and ordinary income is anticipated to increase 1.0% from 10,100 million yen to 10,200 million yen. The increase in net sales is attributable to progress in backlog construction projects, while the rise in ordinary income reflects reduced selling, general and administrative expenses and cost improvements by affiliated companies.

Revision of Dividend Forecast and Shareholder Return Policy

The dividend forecast has also been revised, with the year-end dividend increased by 7 yen from 62 yen to 69 yen, resulting in an annual dividend of 109 yen when combined with the interim dividend of 40 yen. This corresponds to a projected dividend payout ratio of 60.0%. The company places high importance on shareholder returns and has set a target dividend payout ratio of 60% or higher per fiscal year in its Medium-Term Management Plan 2025. Maintaining a sound management foundation and implementing continuous and stable dividends are the fundamental policies, and this dividend increase reflects improved profitability.