{"id":21430,"date":"2026-01-28T17:09:24","date_gmt":"2026-01-28T08:09:24","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7388-20260128-02_wp_dividend\/"},"modified":"2026-01-28T17:09:24","modified_gmt":"2026-01-28T08:09:24","slug":"7388-20260128-02_wp_dividend","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7388\/ir\/7388-20260128-02_wp_dividend\/","title":{"rendered":"Notice Regarding Dividend of Surplus"},"content":{"rendered":"<p>The year-end dividend for the fiscal year ending November 2025 is 47 yen per share, total dividends amounting to 1,092 million yen, with an annual dividend of 94 yen, representing a 2 yen increase from the previous period, maintaining a payout ratio of approximately 45%.<\/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":"7388","jir_company_name":"FP Partner Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-01-28","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/7388-20260128-02.pdf","jir_short_summary":"The year-end dividend for the fiscal year ending November 2025 is 47 yen per share, total dividends amounting to 1,092 million yen, with an annual dividend of 94 yen, representing a 2 yen increase from the previous period, maintaining a payout ratio of approximately 45%.","jir_summary":"### Details of Dividend Determination\nFP Partner Co., Ltd. resolved at the Board of Directors meeting held on January 28, 2026, to pay a year-end dividend of 47 yen per share with the record date set as November 30, 2025. This brings the annual dividend to 94 yen, combining the interim dividend of 47 yen, representing a 2 yen increase from the previous fiscal year's 92 yen. The total dividend amount is 1,092 million yen, exceeding the previous year's 1,070 million yen. The source of the dividend is retained earnings.\n\n### Dividend Policy and Payout Ratio\nThe Company positions shareholder returns as a key management priority and continues a progressive dividend policy while considering strengthening its financial position and retaining internal reserves necessary for business expansion. The target payout ratio is approximately 45%, but the payout ratio for the fiscal year ending November 2025 rose sharply to 105.9% from 54.2% in the previous period. This reflects a comprehensive consideration of business performance and conditions, and the Company indicates its commitment to pursuing stable dividends going forward.","jir_financial_highlights":"Dividend per Share (Year-end): 47.00 yen (Same as the latest dividend forecast)\nTotal Dividends: 1,092 million yen (Increased from 1,070 million yen in the previous period)\nAnnual Dividend per Share: 94.00 yen (Increased by 2 yen from 92.00 yen in the previous period)\nPayout Ratio (Annual): 105.9% (Significantly increased from 54.2% in the previous period)","jir_category":"","jir_hashtags":"#FPPartnerCoLtd, #DividendRelated, #JapaneseStocks","jir_key_figures":"Year-end Dividend: 47.00 yen (Fiscal Year Ending November 2025)\nTotal Dividends: 1,092 million yen (Fiscal Year Ending November 2025)\nAnnual Dividend: 94.00 yen (Fiscal Year Ending November 2025, up 2 yen YoY)","jir_meta_title":"FP Partner Co., Ltd. Announces Year-End Dividend of 47 Yen and Annual Dividend of 94 Yen for Fiscal Year Ending November 2025","jir_meta_description":"FP Partner Co., Ltd. has determined a year-end dividend of 47 yen per share for the fiscal year ending November 2025, increasing the annual dividend to 94 yen. The payout ratio is maintained at approximately 45%, continuing its commitment to shareholder returns.","jir_og_title":"FP Partner Co., Ltd. Announces Dividend for Fiscal Year Ending November 2025","jir_og_description":"Year-end dividend increased to 47 yen per share, annual dividend raised to 94 yen. The Company emphasizes shareholder returns and continues its progressive dividend policy.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17424,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-21430","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 Regarding Dividend 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-7388\/ir\/7388-20260128-02_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-7388\/ir\/7388-20260128-02_wp_dividend\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7388\/ir\/7388-20260128-02_wp_dividend\/\",\"name\":\"Notice Regarding Dividend of Surplus - 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