NS : Notice Concerning Dividend from Retained Earnings

To Whom It May Concern

May 18, 2026

Company name: NS Solutions Corporation Representative: Kazuhiko Tamaoki Representative Director & President

(Code ：2327 TSE Prime Market,NSE,FSE) Contact: Atsushi Tamura

Director, General Administration Dept. Corporate Administration Bureau (TEL. (+81)3-6899-6000)

Notice Concerning Dividend from Retained Earnings

We hereby announce that our Board of Directors has resolved at a meeting held on May 18, 2026, to pay dividends from surplus with a record date of March 31, 2026, as follows.

1. Details of payment of dividends

   	Payment of dividends resolved on May 18, 2026	Most recent dividend forecast announced on April 27, 2026	Payment of dividend for the fiscal year ended March 31, 2025
   Record date	March 31, 2026	March 31, 2026	March 31, 2025
   Dividend per share	¥45.00	¥45.00	¥37.50
   Total amount of payment	8,234million yen	-	6,861 million yen
   Effective date	June 2, 2026	-	June 3, 2025
   Source of payment	Retained earnings	-	Retained earnings

2. Reason

We believe it is important to maintain and enhance our competitive edge and to increase our corporate value into the future.

NSSOL's basic policy for distributing profits is to pay appropriate and stable dividends to shareholders and to secure internal reserves for investment in business growth and to prepare for business risks.

In terms of dividends, we aim for a consolidated dividend payout ratio of 50%, placing an emphasis on returning profits to shareholders in line with consolidated business performance.

With respect to the distribution of retained earnings with a record date of March 31, 2026, we will pay a dividend of 45.0 yen per share.

(Reference) Details of payment of dividends by year

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