A dividend of surplus for the record date September 30, 2026 will be paid at 47 yen per share, an increase of 3 yen. 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While maintaining a guideline payout ratio of 50%, the company will in principle adopt a progressive dividend policy (maintain or increase dividend levels) from the fiscal year ending September 2027 through the fiscal year ending September 2031.","jir_summary":"### Establishment and Implementation of Dividend Policy\nThe Company will pay a dividend for the record date of September 30, 2026 and has decided to introduce a progressive dividend. While maintaining the basic policy of targeting a 50% payout ratio, the Company will, in principle, adopt a progressive dividend (a policy to maintain or increase dividend levels) for the next five years. This aims to ensure stable continuation of dividends in line with business performance while preserving financial soundness. The policy will be applied starting with dividends for the fiscal year ending September 2027. Although upfront costs may occur during the management plan period, priority will be given to enhancing shareholder returns.\n\n### Shareholder Returns and Outlook\nThis policy change aims to balance medium-to-long-term growth investments and financial stability by continuing stable dividends under a progressive dividend framework. Because the management plan period requires investments in education-related capital expenditures, systems, and human resources, single-year profits may fluctuate; however, maximizing shareholder value remains a priority. When formulating the next management plan, the dividend policy will be reassessed taking into account the growth environment, earning power, and financial condition.","jir_financial_highlights":"Dividend per share: 47 yen 00 sen (Prior period: 45 yen 00 sen; Most recent dividend forecast: 44 yen 00 sen \u2014 increase)\nTotal dividends: 728,228 thousand yen (Prior period: 709,709 thousand yen)","jir_category":"","jir_hashtags":"#NoShareBuyback, #NoChangesInDirectors","jir_key_figures":"Dividend per share: 47 yen 00 sen\nTotal dividends: 728,228 thousand yen\nMost recent dividend forecast: 44 yen 00 sen \u2192 47 yen 00 sen","jir_meta_title":"Step Co.,Ltd. Announces Introduction of Progressive Dividend and Year-end Dividend of 47 yen\uff5cMeeting Scheduled on December 12, 2026","jir_meta_description":"Announces payment of surplus dividends and a change in dividend policy. Progressive dividend to apply from the fiscal year ending September 2027; dividend per share is 47 yen and total dividends amount to 728,228 thousand yen. Explains approach to balancing future growth investments and financial soundness.","jir_og_title":"Announcement of Progressive Dividend Introduction\uff5c47 yen Dividend Increase, Stable Dividends for 5 Years","jir_og_description":"The Company introduces a progressive dividend and raises the year-end dividend to 47 yen. In principle, dividends will be maintained or increased for the next five years to strengthen the financial base.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":56875,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-136709","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n