<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. However, we prioritize securing necessary retained earnings to strengthen our financial position and support future business development. Since our founding, we have not paid dividends.
Going forward, we will consider implementing dividends by comprehensively evaluating available distributable profits, operating results, financial condition, and the necessity of business investments. However, at this time, the possibility and timing of dividend implementation remain undetermined.
We plan to use retained earnings effectively to strengthen our management structure to adapt to anticipated changes in the business environment and to fund capital investments for business expansion.
When the Company distributes surplus, our basic policy is to conduct surplus distributions twice annually: interim dividends and year-end dividends. The decision-making authority for these distributions is the shareholders' meeting for year-end dividends and the board of directors for interim dividends. The Company's articles of incorporation provide that interim dividends may be paid with March 31 as the record date, subject to board of directors approval.

The company has not paid dividends since its founding. Going forward, the company will consider implementing dividends by comprehensively taking into account the status of distributable profits, operating results, financial condition, and the necessity of business investments. If dividends are implemented, the basic policy is to pay them twice per year. Retained earnings will be used for strengthening the management structure and capital investments for business expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/14)	0	0	0	-
FY2025	Actual(2025/11/14)	0	0	0	-
	Forecast(2025/05/13)	0	0	0	-
FY2024	Actual(2025/05/13)	0	0	0	-

(335A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)