Notice Regarding Change in Shareholder Return Policy and Dividend of Surplus

Regarding the Change in Shareholder Return Policy

Amano Corporation positions shareholder returns as one of its highest management priorities. While the previous basic policy targeted a consolidated dividend payout ratio of 40% or more, a total return ratio of 55% or more, and a dividend on equity ratio of 2.5% or more, the policy has been revised to enhance profit distribution. The new policy raises the consolidated dividend payout ratio to 60% or more and the total return ratio to 70% or more, maintaining the dividend on equity ratio at a lower limit of 2.5%. In addition to stable dividends and profit-linked performance distributions, the company decided to add flexible share buybacks.

Regarding Dividend of Surplus

The year-end dividend for the fiscal year ending March 31, 2026, is decided to be 125 yen per share, which will be submitted for approval at the 110th Annual General Meeting of Shareholders scheduled for June 29. Together with the interim dividend, the annual dividend will be 180 yen, an increase of 5 yen compared to the previous year. The total dividend amount is 8,744 million yen, funded from retained earnings. This dividend decision is based on the shareholder return policy, taking into account the current fiscal year's performance.