{"id":104670,"date":"2026-08-17T15:46:10","date_gmt":"2026-08-17T06:46:10","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3168-20260817-01_wp_dividend\/"},"modified":"2026-08-17T15:46:10","modified_gmt":"2026-08-17T06:46:10","slug":"3168-20260817-01_wp_dividend","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3168\/ir\/3168-20260817-01_wp_dividend\/","title":{"rendered":"Notice on Revision of Special Dividend and Year-end Dividend Forecast"},"content":{"rendered":"<p>Against the backdrop of solid performance this term, a special dividend of 10 yen per share will be added as the year-end dividend for the August 2026 term, with the expected annual dividend of 40 yen. Record date 2026\/08\/31, effective date 2026\/11\/20. In the previous term, the year-end dividend was 10 yen and the annual dividend 20 yen.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3168","jir_company_name":"MERF Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-17","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3168-20260817-01.pdf","jir_short_summary":"Against the backdrop of solid performance this term, a special dividend of 10 yen per share will be added as the year-end dividend for the August 2026 term, with the expected annual dividend of 40 yen. Record date 2026\/08\/31, effective date 2026\/11\/20. In the previous term, the year-end dividend was 10 yen and the annual dividend 20 yen.","jir_summary":"### Revision of dividend policy and background\nBased on the strong performance this term, we will reinforce shareholder returns by adding a special year-end dividend of 10 yen per share. This will make the total annual dividend for the August 2026 term 40 yen, consisting of ordinary dividend of 20 yen, commemorative dividend of 10 yen, and special dividend of 10 yen. Record date 2026\/08\/31, effective date 2026\/11\/20.\n\n### Dividend forecast comparison and shareholder returns\nWith this revision, the annual dividend rises to 40 yen (ordinary 20 yen, commemorative 10 yen, special 10 yen). Compared with the latest dividend forecast and the previous term's results, the main factor is the addition of the year-end special dividend. We will continue to aim for stable and sustainable profit return in the future.","jir_financial_highlights":"Dividend per share: 20.00 \u5186 (After revision this time 20.00 yen (previous forecast 10.00 yen))\nTotal dividends: 282 \u767e\u4e07\u5186 (Previous term results 141 \u767e\u4e07\u5186)","jir_category":"","jir_hashtags":"#MERF, #\u914d\u5f53, #\u682a\u4e3b\u9084\u5143","jir_key_figures":"1\u682a\u5f53\u305f\u308a\u914d\u5f53\u91d1: 20.00 \u5186\uff08\u4eca\u56de\u4fee\u6b63\u5f8c\uff09\n\u914d\u5f53\u7dcf\u984d: 282 \u767e\u4e07\u5186\n\u57fa\u6e96\u65e5: 2026\/8\/31\n\u52b9\u529b\u767a\u751f\u65e5: 2026\/11\/20","jir_meta_title":"\u3010MERF\u3011Notice of Revision to Year-end Dividend Forecast Including Special Dividend\uff5cAugust 2026 Term","jir_meta_description":"MERF adds a 10 yen per share special year-end dividend for the August 2026 term, projecting an annual dividend of 40 yen. Details such as record date and effective date are disclosed. Policy to strengthen shareholder returns.","jir_og_title":"MERF Revises Year-end Dividend Forecast and Implements Special Dividend","jir_og_description":"MERF, supported by solid performance this term, adds a 10 yen special dividend to year-end dividends. Expects annual dividend of 40 yen. Record date and effective date disclosed.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59083,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-104670","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice on Revision of Special Dividend and Year-end Dividend Forecast - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3168\/ir\/3168-20260817-01_wp_dividend\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3168\/ir\/3168-20260817-01_wp_dividend\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3168\/ir\/3168-20260817-01_wp_dividend\/\",\"name\":\"Notice on Revision of Special Dividend and Year-end Dividend Forecast - 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