<h3>3. Dividend Policy</h3>
The Company has not paid dividends since its founding, as it believes that strengthening its financial foundation and sustaining business expansion during its growth phase require prioritizing the accumulation of retained earnings and actively investing in business development activities. Given that continued revenue growth is expected through the advancement of 0-system development, the Company recognizes the need to prioritize business investment for the near term and build a profit base for medium- to long-term growth.
However, the Company recognizes profit returns to shareholders as an important management priority. Going forward, the Company will consider dividend payments by comprehensively taking into account future business performance and financial condition, as well as business and investment plans and the business environment, while maintaining a balance with retained earnings. The Company intends to utilize retained earnings effectively as a source of funds for strengthening corporate strength and future business development.
The Company's dividend record dates are December 31 each year for year-end dividends and June 30 each year for interim dividends. The year-end dividend is determined by the shareholders' meeting, and the interim dividend is determined by the board of directors. The Company's articles of incorporation provide for the ability to pay interim dividends.

Since its founding, the Company has maintained a no-dividend policy and prioritizes business investment to build a revenue foundation for medium- to long-term growth. Going forward, the Company will consider paying dividends while taking into account management performance, financial condition, and the balance with retained earnings. Retained earnings will be used to strengthen the Company's financial position and serve as a source of funding for future business development.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/13)	0	0	0	-
FY2024	Actual(2025/02/13)	0	0	0	-
	Forecast(2024/05/15)	0	0	0	-
FY2023	Actual(2024/05/15)	0	0	0	-

(155A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)