Notice Concerning Dividends of Surplus (Interim Dividends)

September 10, 2026
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Artner Co., Ltd. (“the Company”) hereby notifies that on September 10, 2026, the Board of Directors resolved to distribute dividends of surplus with a record date of July 31, 2026, as follows:

1. Details of dividends

Decided amount Latest dividend forecast
(announced on June 16, 2026)
Previous result
(FY2026 – interim dividend)
Record date July 31, 2026 Same as left July 31, 2025
Dividend per share ¥43.00 ¥43.00 ¥42.00
Total amount of dividends ¥455 million - ¥446 million
Effective date October 7, 2026 - October 7, 2025
Source of funds for dividends Retained earnings - Retained earnings

2. Reason

The Company comprehensively considers future business development, earnings, the management environment, as well as the strengthening of its management foundation, and positions the payment of stable dividends to its shareholders as a top-priority management objective. Moreover, using a 50% payout ratio as a benchmark, the Company has adopted a basic policy of maintaining dividends at no less than the previous year’s level while pursuing continuous dividend increases.
Based on the above policy and after comprehensively considering the Company’s earnings and other factors, the interim dividend for FY2027 will be ¥43 per share.

Reference: Breakdown of annual dividends

Dividend per share
Record date Second quarter-end Fiscal year-end Annual
Dividend forecast ¥21.50 -
Result ¥43.00
Results in previous period
FY2026
¥42.00 ¥42.00
¥84.00
(Note) The Company carried out a 2-for-1 stock split of its common shares effective August 1, 2026. The fiscal year-end dividend per share is stated as an amount that takes into account the effect of the stock split. The total annual dividend is not stated because a simple sum cannot be calculated due to the stock split.

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