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 developments, earnings, the management environment, as well as the strengthening of its management foundations, and positions the supply of stable dividends to its shareholders as a top-priority management task. Moreover, with our policy to maintain a 50% payout ratio, we have set as our basic approach to distribute dividends that are at least at the same amount as the previous year and continue to increase.
Based on the above policy and as a result of comprehensively considering our performance 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
(fiscal year ended January 31, 2024)
¥42.00 ¥42.00
¥84.00
(Note) On August 1, 2026, the Company carried out a 2-for-1 stock split of its common shares. It has stated the year-end dividend per share in the amount following consideration of the impact of the stock split. The Company has omitted the total annual dividend due to being unable to present a simple total as a result of carrying out the stock split.

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