ＩＭＡＧＩＣＡ　ＧＲＯＵＰ（6879） – [Delayed]Notice Regarding Distribution of Dividends from Retained Earnings

May 31, 2022 Company name IMAGICA GROUP Inc. Title and Name of Representative Inquiries Nobuo Fuse Representative Director, President (Securities code: 6879, TSE Prime) Masakazu Morita Director, Managing Executive Officer TEL +81-3-5777-6295 [Delayed] Notice Regarding Distribution of Dividends from Retained Earnings We are pleased to give notice that the Board of Directors at its meeting of May 31, 2022 resolved to pay a dividend from retained earnings, with March 31, 2022 as the date of record. Details 1. Details of dividend Amount decided upon (Announced May 13, 2022) (Fiscal year ending Most recent dividend forecast Previous term results March 2021) Date of record March 31, 2022 Same as on left March 31, 2021 15.00 yen Same as on left 0.00 yen Dividend per share Total of dividends Source of dividend Effective date June 14, 2022 665 million yen Retained earnings － － － － － － 2. Reason We consider the return of profits to shareholders as an important management objective. Based on profit distributions in our company’s consolidated results, we target a consolidated dividend payout ratio of 30%, while aiming to maintain stable dividends and improve the level of dividends. In the event that special profits or losses occur due to special factors that have a significant impact on net earnings for the relevant fiscal term, we decide the amount of dividends based on the dividend payout ratio taking into account such special factors, while comprehensively taking into consideration the provision of stable dividends to shareholders, future business development, and the status of internal reserves. Based on our basic policy, it was decided that a year-end dividend of 15.00 yen per share shall be paid for the fiscal year ending March 2022. 1