Notice Regarding Dividend of Surplus (Year-end Dividend)

Details of Dividend Resolution

Global Security Expert Co., Ltd. resolved a year-end dividend of 18.24 yen per share with the record date set to March 31, 2026. The total dividend amount is 276 million yen, increased from 157 million yen in the previous corresponding period. The effective date is June 26, 2026, with the resolution to be submitted at the 43rd Annual General Meeting of Shareholders scheduled for June 25, 2026. Additionally, a stock split of 2-for-1 ordinary shares was implemented on June 1, 2025, and the dividend amount is presented post-split.

Dividend Policy and Background

The company has adopted a progressive dividend policy aimed at maintaining stable dividends while securing internal reserves for future business development and strengthening its management foundation. For the fiscal year ending March 2026, the annual dividend payout ratio is set at 35%. Due to results exceeding forecasts for the period, the year-end dividend was increased by 1.87 yen per share. The total annual dividend amounts to 34.60 yen, with the payout ratio improving from 31.0% in the previous year to 35.0%.