{"id":133871,"date":"2026-10-23T16:02:42","date_gmt":"2026-10-23T07:02:42","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7352-20261023-02_wp_dividend\/"},"modified":"2026-10-23T16:02:42","modified_gmt":"2026-10-23T07:02:42","slug":"7352-20261023-02_wp_dividend","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7352\/ir\/7352-20261023-02_wp_dividend\/","title":{"rendered":"Notice Concerning Distribution of Surplus"},"content":{"rendered":"<p>Resolved a distribution of surplus with record date of August 31, 2026. Dividend of 1 yen per share, total dividend amount 44,676 thousand yen, effective date November 27, 2026. Policy to increase dividend compared with the prior fiscal year. Will continue to pursue sustainable shareholder returns.<\/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,"price_fetched_at":"","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":"7352","jir_company_name":"TWOSTONE&Sons Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-23","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/7352-20261023-02.pdf","jir_short_summary":"Resolved a distribution of surplus with record date of August 31, 2026. Dividend of 1 yen per share, total dividend amount 44,676 thousand yen, effective date November 27, 2026. Policy to increase dividend compared with the prior fiscal year. Will continue to pursue sustainable shareholder returns.","jir_summary":"### Dividend Resolution and Amount\nThe Company resolved a distribution of surplus with a record date of August 31, 2026, and will pay a dividend of 1 yen per share. The total dividend amount is 44,676 thousand yen, representing an increase compared with the prior fiscal year.\n\n### Dividend Policy and Future Policy\nThe Company positions enhancement of corporate value and shareholder returns as key management priorities, aiming to improve sustainable dividend payout while balancing the financial base and growth investments. Going forward, the Company will continue striving to increase shareholder value, taking into account revisions to year-end dividend forecasts as appropriate.","jir_financial_highlights":"Dividend per share: 1 yen 00 sen (Prior result 0 yen 50 sen \u2192 Increased)\nTotal dividends: 44,676 thousand yen (Prior result 21,746 thousand yen)\nRecord date: 2026-08-31 (\uff0d)\nEffective date: 2026-11-27 (\uff0d)","jir_category":"","jir_hashtags":"#TWOSTONE&Sons, #dividend, #shareholder_returns","jir_key_figures":"Dividend per share: 1 yen 00 sen\nTotal dividends: 44,676 thousand yen\nRecord date: 2026-08-31","jir_meta_title":"TWOSTONE&Sons Inc. Notice Concerning Distribution of Surplus\uff5cOctober 2026","jir_meta_description":"TWOSTONE&Sons Inc. has resolved a distribution of surplus with an August 2026 record date. Dividend of 1 yen per share, total 44,676 thousand yen, effective date November 27, 2026. The Company maintains its medium- to long-term shareholder return policy.","jir_og_title":"TWOSTONE&Sons Inc. Notice of Dividend Distribution Decision","jir_og_description":"TWOSTONE&Sons Inc. has decided on a dividend with record date in August 2026. 1 yen per share, total 44,676 thousand yen, effective date November 27, 2026.","jir_og_image_url":"\/assets\/og\/company-dividend.jpg","jir_chart_data_collection":"[]","ir_related_company":56955,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-133871","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 Concerning Distribution of Surplus - 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-7352\/ir\/7352-20261023-02_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-7352\/ir\/7352-20261023-02_wp_dividend\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7352\/ir\/7352-20261023-02_wp_dividend\/\",\"name\":\"Notice Concerning Distribution of Surplus - 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