<h3>3. Dividend Policy</h3>
Our basic policy is to provide continuous and stable dividends while comprehensively considering our business development status, financial performance, and financial condition. However, since our company is in a growth phase, we prioritize securing internal reserves necessary for future business expansion and strengthening our financial position. Accordingly, we have not paid dividends since our founding.
For the foreseeable future, we will prioritize building up internal reserves and making proactive investments for business expansion to enhance corporate value over time. However, our policy is to work toward paying dividends to shareholders in the future, taking into account our financial condition and operating results at that time. Please note that the possibility of implementing dividends and the timing of such implementation remain undetermined at this time.
When we do pay dividends from retained earnings, our basic policy is to conduct year-end dividends once per fiscal year. The decision-making authority for dividends rests with the shareholders' meeting. Additionally, our company has established provisions allowing the board of directors to pay interim dividends once per year with a record date of January 31.

Our basic dividend policy is to provide continuous and stable dividends by comprehensively considering business development and financial performance. However, as we are in a growth phase, we prioritize securing internal reserves and have paid no dividends since our founding. For the foreseeable future, we will prioritize strengthening internal reserves for enhanced corporate value and making advance investments in business expansion. When we do implement dividends, we plan to distribute them once annually as a year-end dividend.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/09/12)	0	0	0	-
FY2025	Actual(2025/09/12)	0	0	0	-
	Forecast(2024/09/13)	0	0	0	-
FY2024	Actual(2024/09/13)	0	0	0	-
FY2023	Actual(2024/09/13)	0	0	0	-

【JP:218A】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)