Change to a Dividend Determination Method Based on Prior-Year Consolidated Profit
First written in FY2017. 5 of 9 entries say "Restated". Latest entry: 2026-10-14.
Idom moved to the "Worse" side of this theme in 2023, 1 year before the typical company in this theme (2024).
13 other companies' latest entry also says "Softened".
- FY2023ReframedAnnual report
「There has been no change to this policy, but from the end of the current fiscal year (the fiscal year ended February 2023), we partially revised the method of determining dividends as follows. Previously, as a general rule, total dividends were set at the amount calculated as “30% of net income attributable to owners of the parent for the previous fiscal year,” and the dividend per share for the current fiscal year was determined accordingly. From the end of the current fiscal year onward, as a general rule, total dividends will be set at the amount calculated as “30% of net income attributable to owners of the parent for the current fiscal year,” and the dividend per share for the current fiscal year will be determined accordingly.」
While maintaining the basic performance-linked dividend policy, the company indicated a change in method to return the basis for total dividends from 30% of the previous fiscal year’s profit to 30% of the current fiscal year’s profit. - FY2021RestatedAnnual report
「Our basic dividend policy is a performance-linked dividend, under which dividends are determined in line with consolidated results. As a general rule, we have adopted a method of setting total dividends at the amount calculated as “30% of consolidated net income for the previous fiscal year (net income attributable to owners of the parent)” and determining the dividend per share for the current fiscal year accordingly.」
The policy of performance-linked dividends based on 30% of net income attributable to owners of the parent for the previous fiscal year remains in place. - FY2020RestatedAnnual report
「Our basic dividend policy is a performance-linked dividend, under which dividends are determined in line with consolidated results. As a general rule, we have adopted a method of setting total dividends at the amount calculated as “30% of consolidated net income for the previous fiscal year (net income attributable to owners of the parent)” and determining the dividend per share for the current fiscal year accordingly.」
The performance-linked dividend method based on 30% of net income attributable to owners of the parent for the previous fiscal year remains in place. - FY2018RestatedAnnual report
「Our basic dividend policy is a performance-linked dividend, under which dividends are determined in line with consolidated results. From the end of the previous consolidated fiscal year onward, as a general rule, we have adopted a method of setting total dividends at the amount calculated as “30% of consolidated net income for the previous fiscal year (net income attributable to owners of the parent)” and determining the dividend per share for the current fiscal year accordingly.」
The company continues to maintain its performance-linked dividend policy, determining total dividends based on 30% of net income attributable to owners of the parent for the previous fiscal year. - FY2017First statedAnnual report
「Previously, as a general rule, total dividends were set at the amount calculated as “30% of consolidated net income for the current fiscal year,” and the dividend per share for the current fiscal year was determined accordingly. From the end of the current consolidated fiscal year onward, as a general rule, total dividends will be set at the amount calculated as “30% of consolidated net income for the previous fiscal year,” and the dividend per share for the current fiscal year will be determined accordingly.」
The company explains that, while maintaining its performance-linked dividend policy, it will change the basis for total dividends from consolidated profit for the current fiscal year to consolidated profit for the previous fiscal year.