Notice Concerning the Change of Dividend Policy

October 10, 2025

Company name: GIKEN LTD.

Name of representative: Atsushi Ohira, President and CEO

(Securities code: 6289; TSE Prime Market)

Inquiries: Tsuyoshi Tanouchi, Managing Operating Officer (TEL: +81-88-846-2933)

GIKEN LTD. (the "Company") hereby announces that it has determined, at a meeting of the Board of Directors held on October 10, 2025, the change of dividend policy as described below.

1. Change of dividend policy

   The Company has regarded the stable distribution of profits as a top priority and has adopted a basic policy of distributing profits in line with its business performance and enhancing internal reserves for long-term business development, aiming for a consolidated dividend payout ratio of 40%. The Company has now determined to introduce a dividend on equity ratio (DOE) as its minimum indicator, to further clarify its commitment to stable dividends.

2. Details of the change (Before the change)

   The Company has regarded the stable distribution of profits to its shareholders as a top priority. Its basic policy is to appropriately distribute profits in line with its earnings as well as to enhance internal reserves for longterm business development. We aim for a consolidated dividend payout ratio of 40%.

   (After the change)

   The Company has regarded the stable distribution of profits to its shareholders as a top priority. Its basic policy is to appropriately distribute profits in line with its earnings as well as to enhance internal reserves for longterm business development. We aim for a consolidated dividend payout ratio of 40% and set a dividend on equity ratio (DOE) of 3.5% as its minimum indicator.

3. Timing of the change

The change will be applied from the fiscal year ending August 31, 2026.

(Reference)

For the fiscal year ending August 31, 2026, the Company forecasts a full-year dividend of 54 yen per share (an interim dividend of 27 yen and a year-end dividend of 27 yen).