<h3>3. Dividend Policy</h3>
We recognize that continuously expanding corporate value and delivering profit dividends to shareholders are important management priorities. However, as of the date of this document, we are in a growth phase. We believe it is important to build up internal reserves to strengthen our financial position and support future business development. Accordingly, we have maintained a no-dividend policy since our founding.
Going forward, our basic dividend policy will prioritize building internal reserves to strengthen our financial position. We will then consider paying dividends to shareholders while taking into account our operating results, financial condition, and business development plans.
We are considering using internal reserves to recruit highly skilled personnel, invest in future business development, and develop new products.
When we do pay dividends, our basic policy is to pay year-end dividends once annually. Our articles of incorporation also provide for the possibility of paying interim dividends once per year and paying dividends on other dates as determined. Year-end dividends are decided by the shareholders' meeting, while interim dividends are decided by the board of directors.

Our basic policy prioritizes strengthening our financial position through retained earnings. We consider shareholder dividends based on our operating results, financial condition, and business development plans. Retained earnings will be allocated to personnel recruitment, business expansion investments, and new product development. When we distribute dividends from surplus earnings, we will do so once annually as 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(2025/05/14)	0	0	0	-
FY2024	Actual(2025/05/14)	0	0	0	-

(338A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)