<h3>3. Dividend Policy</h3>
The Company considers dividend payments by comprehensively taking into account the status of business foundation development, business expansion progress, financial performance, and financial condition. However, we believe that at this stage, strengthening internal reserves and effectively allocating funds toward business expansion, organizational structure improvements, and system infrastructure investments to support further growth will provide the maximum return of profits to shareholders.
The timing and possibility of future dividend payments remain undetermined.
When dividends are paid, our basic policy is to conduct year-end dividends once per fiscal year. However, our Articles of Incorporation provide for the possibility of interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act. Additionally, pursuant to Article 459, Paragraph 1 of the Companies Act, our Articles of Incorporation stipulate that the Board of Directors shall be the decision-making body for dividend payments.

We will consider dividends by comprehensively taking into account the status of our business foundation, financial performance, and financial condition. However, our basic policy is to prioritize building up internal reserves for the time being, and to use these funds as investment resources for business expansion and organizational and system improvements. The timing of dividend implementation has not yet been determined. When we do distribute dividends, our basic policy is to conduct year-end dividends once per fiscal year.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2026/02/13)	0	0	0	-
FY2024	Actual(2024/04/26)	0	0	0	-
	Forecast(2024/08/09)	0	0	0	-
FY2023	Actual(2024/04/26)	0	0	0	-

(175A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)