{"id":115121,"date":"2026-09-18T14:02:56","date_gmt":"2026-09-18T05:02:56","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3461-20260918-02_wp_dividend\/"},"modified":"2026-09-18T14:02:56","modified_gmt":"2026-09-18T05:02:56","slug":"3461-20260918-02_wp_dividend","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3461\/ir\/3461-20260918-02_wp_dividend\/","title":{"rendered":"Notice on Revision of the Full-Year Consolidated and Non-Consolidated Performance Targets for the Fiscal Year Ending September 2026 and Dividend Forecast (20th Anniversary of Establishment)"},"content":{"rendered":"<p>Revised full-year performance targets for the fiscal year ending September 2026. Operating income, ordinary income, and net income are all expected to be below the previous targets. At year-end, a 20th anniversary commemorative dividend of 5 yen per share will be added, bringing the total ordinary dividend to 8 yen and commemorative dividend to 5 yen for a total of 13 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":"3461","jir_company_name":"Palma Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-18","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/3461-20260918-02.pdf","jir_short_summary":"Revised full-year performance targets for the fiscal year ending September 2026. Operating income, ordinary income, and net income are all expected to be below the previous targets. At year-end, a 20th anniversary commemorative dividend of 5 yen per share will be added, bringing the total ordinary dividend to 8 yen and commemorative dividend to 5 yen for a total of 13 yen.","jir_summary":"### Overview of the earnings revision\nIn line with the 20th anniversary of our founding, the full-year performance targets for the fiscal year ending September 2026 have been revised. Revenue and operating income items are expected to fall below the prior plan; while the Business Solutions Services remain steady, profitability of leasing operations and development-type real estate, as well as cost of rising prices, weigh on the overall outlook. External factors include lower property occupancy rates, delays in start-ups, and revenue recognition shifting to the following term due to external factors.\n\n### Dividend policy and 20th anniversary commemorative dividend\nDividend forecast has been revised, and as a 20th anniversary commemorative dividend, an additional 5 yen per share will be paid at year-end. The full-year dividend remains at 13 yen (8 yen ordinary dividend, 5 yen commemorative dividend). The company intends to set the payout ratio around 40% and determine future dividends after considering the earnings trajectory and internal reserves.","jir_financial_highlights":"Operating income: 199\u767e\u4e07\u5186 (Compared to the previous target A, revised to 199 after revision B? (Note: the text states revised to 199))\nOrdinary income: 234\u767e\u4e07\u5186 (YoY change of \u25b3116 from the previous target)\nNet income attributable to owners of parent: 134\u767e\u4e07\u5186 (YoY change of \u25b376 from the previous target)\nEarnings per share (diluted or basic): 19.91\u5186 (compared with previous)\nAnnual dividend: 13\u5186 (previous forecast 13\u5186 \u2192 current revised forecast 13\u5186 (8\u5186 ordinary dividend, 5\u5186 commemorative))","jir_category":"","jir_hashtags":"#Palma, #DividendRevision, #20thAnniversary, #FullYearEarningsRevision","jir_key_figures":"Fiscal year ending September 2026 full-year performance targets: Operating income 199 million yen, Ordinary income 234 million yen, Net income 134 million yen, Earnings per share 19.91 yen\nDividend forecast: 13 yen per year (8 yen ordinary dividend, 5 yen commemorative dividend)\n20th anniversary commemorative dividend: 5 yen per share at year-end","jir_meta_title":"Palma: Notice of Dividend Revision and 20th Anniversary Commemorative Dividend | Fiscal Year Ending September 2026","jir_meta_description":"Palma revises its full-year earnings targets for the fiscal year ending September 2026 and, at the same time, adds a 5-yen commemorative dividend at year-end. Total dividend: 13 yen (8 yen ordinary + 5 yen commemorative).","jir_og_title":"Palma: Notice of Dividend Revision and 20th Anniversary Commemorative Dividend","jir_og_description":"Palma revises its earnings targets for the fiscal year ending September 2026 and adds a commemorative year-end dividend. This release discloses the new dividend policy and earnings outlook.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60527,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-115121","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 the Full-Year Consolidated and Non-Consolidated Performance Targets for the Fiscal Year Ending September 2026 and Dividend Forecast (20th Anniversary of Establishment) - 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-3461\/ir\/3461-20260918-02_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-3461\/ir\/3461-20260918-02_wp_dividend\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3461\/ir\/3461-20260918-02_wp_dividend\/\",\"name\":\"Notice on Revision of the Full-Year Consolidated and Non-Consolidated Performance Targets for the Fiscal Year Ending September 2026 and Dividend Forecast (20th Anniversary of Establishment) - 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