Notice Regarding Revision of Earnings Guidance and Dividend Forecast for the Fiscal Year Ending March 2026 (Dividend Increase)

Details of Revision to Earnings Guidance

Daidan Co., Ltd. has revised its earnings guidance for the fiscal year ending March 2026 by lowering consolidated net sales from the previous forecast of JPY 260,000 million to JPY 255,000 million, while increasing operating income from JPY 32,000 million to JPY 34,000 million. Ordinary income and net income attributable to owners of the parent have also been upwardly revised to JPY 35,000 million and JPY 26,000 million respectively, with net income expected to increase by 12.6% compared to the previous forecast. Orders received are forecast to increase by 9.4% from JPY 320,000 million to JPY 350,000 million, supported by strong domestic orders. The individual business performance forecast has been revised similarly for the same reasons.

Revision to Dividend Forecast and Shareholder Return Policy

For the fiscal year ending March 2026, the dividend forecast has been revised upward from JPY 45 to JPY 54 per share at year-end (post stock split), resulting in an annual dividend increase from JPY 217 to JPY 244 on a pre-split basis. The dividend policy sets a lower limit of a payout ratio of 40% or more and a dividend on equity (DOE) of 4.8% or more, emphasizing sound financial health and shareholder returns. The year-end dividend will be formally decided at the Annual General Meeting of Shareholders scheduled for June 2026.