At the Board of Directors meeting held on November 12, 2026, Tsugami Corporation resolved a distribution of surplus with the record date of September 30, 2026. Dividend is 61 yen per share, total amount 2,822 million yen, effective date November 30, 2026. Prior period performance was 61 yen per share; total amount for prior period is unspecified. Annual dividend is presented as a reference to shareholder return policy. 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Dividend is 61 yen per share, total amount 2,822 million yen, effective date November 30, 2026. Prior period performance was 61 yen per share; total amount for prior period is unspecified. Annual dividend is presented as a reference to shareholder return policy. No interim comparison to prior period is explicitly provided.","jir_summary":"### Overview of Dividend Resolution\nTsugami Corporation resolved at the Board of Directors meeting held on November 12, 2026, to distribute surplus with a record date of September 30, 2026. A dividend of 61 yen per share will be paid, with a total amount of 2,822 million yen. The effective date is November 30, 2026, and the source of dividend funds is retained earnings. No reconciliation information comparing with the prior fiscal year's results is provided.\n\n### Impact on Shareholders and Future Disclosures\nThe annual dividend breakdown shows the 61 yen on a record-date basis as the sum of interim and year-end dividends, and the current period result is 61 yen. The prior period result was 36 yen (interim) and 49 yen (year-end), totaling 85 yen; this announcement supplements comparison between recent and past results, but the text does not describe dilution impact on total dividends. Further disclosure detailing the annual dividend policy is expected in future releases.","jir_financial_highlights":"Dividend per share: 61 yen00 sen (Same as prior period: 61 yen00 sen; no year-over-year comparison provided)\nTotal dividends: 2,822 million yen (No indication of increase against prior period 1,689 million yen)\nRecord date: 2026-09-30 (Unknown)\nEffective date: 2026-11-30 (Unknown)","jir_category":"","jir_hashtags":"#Tsugami, #Dividend, #ShareholderReturn","jir_key_figures":"Dividend per share: 61 yen00 sen\nTotal dividends: 2,822 million yen\nRecord date: 2026-09-30","jir_meta_title":"Tsugami Corporation \u2014 Notice Regarding Distribution of Surplus | November 2026","jir_meta_description":"Tsugami Corporation resolved a distribution of surplus with record date September 30, 2026: 61 yen per share, total 2,822 million yen, effective date November 30, 2026. Comparison to prior results referenced in the text.","jir_og_title":"Notice Regarding Distribution of Surplus by Tsugami Corporation","jir_og_description":"Tsugami Corporation has decided on a dividend with record date September 30, 2026: 61 yen per share, total 2,822 million yen, effective date November 30, 2026.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9296,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-150166","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n