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In light of the acquirer\u2019s intent to fully own the company through the tender offer, the shareholder return policy has been revised.<\/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":"4420","jir_company_name":"iSole Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-01","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/4420-20260901-04.pdf","jir_short_summary":"Revised to not pay a year-end dividend for the fiscal year ending December 2026. At the same time, the dividend forecast for the year ending December 2026 is set to 0 yen, with an interim dividend of 1.50 yen, comparing to the prior year\u2019s 1.50 yen. In light of the acquirer\u2019s intent to fully own the company through the tender offer, the shareholder return policy has been revised.","jir_summary":"### Background and Decision\nThe Board of Directors resolved to review the company's dividend policy conditioned on the successful completion of the acquirer BCJ-110's public tender offer. Based on the premise that the acquirer intends to make the company a wholly owned subsidiary through this offer, the year-end dividend for the fiscal year ending December 2026 will not be paid. Consequently, the interim dividend of 1.50 yen will be kept, while the year-end dividend is omitted, resulting in a reduction in the total dividend.\n\n### Impact on Investors and Outlook\nBalancing the basic shareholder return policy with internal reserves preservation, it is necessary to monitor changes in shareholder value as the tender offer progresses. A substantial reduction in dividends implies a short-term drop in shareholder returns, but it should be noted that this forecast assumes completion of the acquisition and the formation of a wholly owned subsidiary. Forward-looking earnings progress and developments in the tender procedures will be important.","jir_financial_highlights":"Second-quarter dividend: \u2500 (Unknown)\nYear-end dividend: 0.00 yen (Previous forecast 4.00 yen \u2192 This time 0.00 yen)\nTotal dividend: 1.50 yen (Previous year: 5.50 yen \u2192 This year: 1.50 yen)\nThis year actual dividend: 1.50 yen (Previous forecast 5.50 yen \u2192 Actual 1.50 yen)\nPrevious year actual: 5.50 yen (YoY)","jir_category":"","jir_hashtags":"#iSole, #Dividend, #YearEndDividendSuspension","jir_key_figures":"Second-quarter dividend: Unknown\nYear-end dividend: 0.00 yen\nTotal dividend: 1.50 yen","jir_meta_title":"\u3010iSole\u3011Revision of Year-End Dividend Schedule | Fiscal Year 2026","jir_meta_description":"iSole revised to not pay the year-end dividend for fiscal year 2026. Dividend forecast for the year is 0 yen, interim dividend 1.50 yen, versus 5.50 yen in the previous year. Monitor progress of the tender offer and shareholder returns.","jir_og_title":"\u3010iSole\u3011Revision of Year-End Dividend Schedule | Fiscal Year 2026","jir_og_description":"iSole revises to suspend the year-end dividend for fiscal year 2026. Interim dividend 1.50 yen, versus last year\u2019s 5.50 yen. Attention on tender offer progress.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58991,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-109965","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n