Basic Policy for Shareholder Dividends

While strengthening its equity base for future investments, the Company's basic policy for shareholder returns is to provide stable dividends, and it aims to maintain progressive dividends.

Under the medium-term management plan UBE Vision 2030 Transformation -2nd Stage-, which commenced in fiscal 2025, the dividend policy was set at a DOE (Dividend on Equity) of 2.5% or higher. However, the policy was reviewed with the aim of improving capital efficiency and enhancing shareholder returns.

As a result, the DOE level has been raised to 3.5% or higher, and the Company aims to raise it to 4.0% at an early stage, taking into account the progress of the medium-term management plan.

For details, please refer to the Medium-Term Management Plan Progress Report (Management Overview Presentation Materials) announced on May 20, 2026.

Dividend History Per Share

Unit: Yen / Share

	FY2018	FY2019	FY2020	FY2021	FY2022	FY2023	FY2024	FY2025	FY2026※ Forecast
Interim dividend	--	45	45	45	50	50	55	55	80
Year-end dividend	80	45	45	50	45	55	55	55	80
Total dividend	80	90	90	95	95	105	110	110	160

The Preferential System for Shareholders

The UBE Group offers no preferetial systems for shareholders.