Distribution of surplus will be implemented with the record date of September 30, 2026. Dividend per share is 50 yen, total dividend amount is 2,097 million yen, and effective date is December 28, 2026. 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Dividend per share is 50 yen, total dividend amount is 2,097 million yen, and effective date is December 28, 2026. The company will continue stable dividends based on the higher of a 40% payout ratio or an 8% DOE.","jir_summary":"### Dividend Policy and Decision Details\nThe company resolved at a Board of Directors meeting to distribute surplus with the record date set at September 30, 2026. A dividend of 50 yen per share is scheduled, and the total dividend amount will be 2,097 million yen. The source of the dividend is retained earnings, and the schedule for the record date and effective date remains as previously notified. The company will apply the higher of a 40% payout ratio or an 8% DOE to aim for stable returns to shareholders.\n\n### Shareholder Returns and Future Policy\nThe company regards shareholder returns as an important management issue and intends to balance internal reserves with stable dividends while strengthening future business development and corporate structure. This dividend is implemented based on the most recent financial results and application of the record date, within the range that satisfies the payout ratio and DOE indicators.","jir_financial_highlights":"Dividend per share: 50 yen (Same as previous forecast; prior period result was 29 yen)\nTotal dividends: 2,097 million yen (Prior period result was 1,228 million yen)\nRecord date: September 30, 2026 (Same as prior fiscal year record date)\nEffective date: December 28, 2026 (New)\nSource of dividends: Retained earnings (Same as above)","jir_category":"","jir_hashtags":"#PlusAlphaConsulting, #DividendImplementation, #DistributionOfSurplus","jir_key_figures":"Dividend per share: 50 yen\nTotal dividends: 2,097 million yen\nRecord date: September 30, 2026","jir_meta_title":"Plus Alpha Consulting Co.,Ltd. - Notice Regarding Distribution of Surplus | November 2026","jir_meta_description":"Plus Alpha Consulting Co.,Ltd. has decided on a distribution of surplus with record date September 30, 2026. Dividend of 50 yen per share, total 2,097 million yen, effective date December 28, 2026. Dividend policy applies the higher of a 40% payout ratio or an 8% DOE.","jir_og_title":"Plus Alpha Consulting Co.,Ltd. Announces Distribution of Surplus | November 2026","jir_og_description":"As part of shareholder returns, a dividend of 50 yen per share with record date September 30, 2026 has been announced. Total amount is 2,097 million yen and the effective date is December 28, 2026; the company will continue stable dividends.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9576,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-149150","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n