<h3>3. Dividend Policy</h3>
The Company's basic policy is to secure retained earnings for future business development while comprehensively assessing financial condition, operating results, and overall management performance. Based on this assessment, the Company aims to implement stable dividends on a continuing basis and to distribute surplus twice annually through interim and year-end dividends.
The Board of Directors is the decision-making body for dividend distributions.
The Company's Articles of Incorporation provide that matters concerning surplus dividend distributions as specified in Article 459, Paragraph 1 of the Companies Act may be determined by Board of Directors resolution, except where otherwise provided by law.
However, in light of business performance in the current fiscal year, the Company regrets to announce that no dividend will be paid.

Our basic policy is to maintain stable dividends while securing internal reserves to prepare for future business development. We make comprehensive judgments based on our financial position and business performance. We plan to distribute dividends twice a year—an interim dividend and a year-end dividend.

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(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Revision(2023/08/14)	0	0	0	-
	Revision(2023/05/15)	0	0	-	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/11/12)	0	0	0	-
FY2020	Actual(2021/02/12)	0	0	0	-
FY2019	Actual(2020/11/13)	15	-	15	-

(3053) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)