{"id":64124,"date":"2026-06-12T19:32:48","date_gmt":"2026-06-12T10:32:48","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3480-20260612-04_wp_dividend\/"},"modified":"2026-06-12T19:32:48","modified_gmt":"2026-06-12T10:32:48","slug":"3480-20260612-04_wp_dividend","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3480\/ir\/3480-20260612-04_wp_dividend\/","title":{"rendered":"Dividend Adjustment Related to 2026 Tender Offer\uff5cJune 2026"},"content":{"rendered":"<p>J.S.B. Corporation has resolved not to pay the year-end dividend for the fiscal year ending October 2026, contingent upon the successful completion of the tender offer, revising the annual dividend forecast to 0 yen.<\/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":"3480","jir_company_name":"J.S.B. Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-06-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/06\/3480-20260612-04.pdf","jir_short_summary":"J.S.B. Corporation has resolved not to pay the year-end dividend for the fiscal year ending October 2026, contingent upon the successful completion of the tender offer, revising the annual dividend forecast to 0 yen.","jir_summary":"### Overview of Business Performance\nJ.S.B. Corporation has revised its dividend forecast for the fiscal year ending October 2026 and decided not to pay the year-end dividend. This decision is conditional on the successful completion of the tender offer and appears to be part of a strategy aimed at fully acquiring the company through the tender. The revision of the dividend forecast indicates that profit distribution to shareholders will be deferred, and attention is focused on future corporate value enhancement strategies and business developments.\n\n### Impact on Shareholders and Future Outlook\nThis dividend revision reflects changes in corporate strategy following the successful completion of the tender offer, which may result in reduced dividend income or shareholder dilution. Meanwhile, the company aims to improve efficiency and growth through full acquisition. Investors are advised to monitor the progress of the tender offer and the company's mid- to long-term growth strategies, while maintaining appropriate risk management and information gathering efforts.","jir_financial_highlights":"Annual Dividend: 0.00 yen (Revised from previous forecast of 115.00 yen)\nSecond Quarter End Dividend: 0.00 yen (Decrease from the previous year's same period of 105.00 yen)\nYear-End Dividend: 0.00 yen (Revised from previous forecast of 115.00 yen)","jir_category":"","jir_hashtags":"#J.S.B.Corporation, #DividendAdjustment, #JapaneseStocks","jir_key_figures":"Dividend forecast: 0.00 yen (previous forecast of 115.00 yen)\nSecond quarter end dividend: 0.00 yen (YoY: 105.00 yen)\nDividend revision date: December 2026","jir_meta_title":"\u3010J.S.B. Corporation\u3011Dividend Adjustment\uff5cDecember 2026","jir_meta_description":"J.S.B. Corporation announced that it will not pay the year-end dividend for the fiscal year ending October 2026 contingent upon the successful completion of the tender offer. This explains the revision of the dividend forecast.","jir_og_title":"\u3010J.S.B.\u3011Dividend Adjustment\uff5cDecember 2026","jir_og_description":"J.S.B. has decided not to pay the year-end dividend for 2026 amid the tender offer. Attention is on future developments.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":16924,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-64124","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>Dividend Adjustment Related to 2026 Tender Offer\uff5cJune 2026 - 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-3480\/ir\/3480-20260612-04_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-3480\/ir\/3480-20260612-04_wp_dividend\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3480\/ir\/3480-20260612-04_wp_dividend\/\",\"name\":\"Dividend Adjustment Related to 2026 Tender Offer\uff5cJune 2026 - 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