Change dividend source to paid-in capital; revise payment start date to September 30, 2026. Total dividend amount and per-share dividend remain unchanged. Update of applicability and breakdown as part of the Financial Summary revision.<\/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":"7944","jir_company_name":"Roland Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-21","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7944-20260821-01.pdf","jir_short_summary":"Change dividend source to paid-in capital; revise payment start date to September 30, 2026. Total dividend amount and per-share dividend remain unchanged. Update of applicability and breakdown as part of the Financial Summary revision.","jir_summary":"### Summary\nThis notice informs that for the second quarter of the fiscal year ending December 2026, the source of dividends has been changed to paid-in capital, and the scheduled payment start date has been changed accordingly. The total dividend amount and per-share dividend remain unchanged, but accounting and tax treatment considerations have led to updating the breakdown to paid-in capital as the source of dividends.\n\n### Impact and notes going forward\nThe change is limited to the breakdown of the dividend source and does not alter the shareholder return policy. An accompanying tax treatment guide will be enclosed, and the change applies to the second quarter of the fiscal year ending December 2026.","jir_financial_highlights":"Total dividends: 2,257 million yen (unchanged)\nDividend per share: 85 yen 00 sen (unchanged)\nDividend source: Paid-in capital (Before: retained earnings \u2192 After: paid-in capital)\nScheduled payment start date: September 30, 2026 (Before: September 11, 2026)","jir_category":"","jir_hashtags":"#RolandCoLtd, #DividendChange, #PaidInCapitalDividendSource","jir_key_figures":"Total dividends: 2,257 million yen\nDividend per share: 85 yen 00 sen\nDividend source: Paid-in capital","jir_meta_title":"Roland Co., Ltd. Changes Dividend Source to Paid-in Capital \/ Payment Start Date Extended to September 30 \u2014 2Q of Fiscal Year 2026","jir_meta_description":"Roland announces partial revision of the 2Q Financial Summary for fiscal year 2026. Dividends source changed to paid-in capital, payment start date extended to September 30. Total dividends and per-share dividend unchanged. Tax guidance to be enclosed.","jir_og_title":"Roland Co., Ltd. Notice of Dividend Source Change and Payment Start Date Extension","jir_og_description":"Dividend source changed to paid-in capital, payment start date extended to September 30. Total dividends and per-share dividend unchanged. Explains the 2Q changes for FY2026.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9670,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-106066","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n