<h3>3. Dividend Policy</h3>
The Company regards the return of profits to shareholders as an important management priority. We are committed to implementing stable and continuous dividends while comprehensively considering future business performance, financial condition, and internal reserves necessary for future business development.
For the year-end dividend for the fiscal year ending September 2025, we plan to pay 6 yen per share based on current business performance and future business developments. Combined with the interim dividend of 6 yen per share, we plan to pay an annual dividend of 12 yen per share (an increase of 4 yen compared to the previous fiscal year). These plans are subject to approval at the ordinary general meeting of shareholders scheduled for December 19, 2025.
Going forward, to further strengthen profit returns to shareholders, we will adopt a progressive dividend policy and aim for stable dividend increases.
For the fiscal year ending September 2026, we plan to pay 11 yen per share for both the interim and year-end dividends, for a total annual dividend of 22 yen per share, based on business performance trends.
 
The dividend of surplus for the 23rd fiscal year is planned as follows (subject to approval at the ordinary general meeting of shareholders scheduled for December 19, 2025).
Dividend of Surplus (Planned)
Date of Resolution: Ordinary General Meeting of Shareholders scheduled for December 19, 2025
Total Dividend Amount: 33,344 thousand yen
Dividend per Share: 6 yen (year-end dividend)

Our basic policy is to implement stable and continuous dividends while comprehensively considering business performance trends, financial conditions, and internal reserves necessary for future business development. Going forward, we aim for stable dividend increases under a progressive dividend policy. Dividends are paid twice annually through interim and year-end dividends.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/13)	11	11	22	29.2%
FY2025	Actual(2025/11/13)	6	6	12	16.2%
	Forecast(2024/11/14)	6	6	12	18.5%
FY2024	Actual(2024/11/14)	4	4	8	17.6%
	Forecast(2023/11/14)	4	4	8	26.7%
FY2023	Actual(2023/11/14)	0	6	6	47.1%
FY2022	Actual(2022/11/11)	0	4	4	-
	Forecast(2021/11/12)	0	4	4	13.4%
FY2021	Actual(2021/11/12)	0	0	0	-
FY2020	Actual(2020/11/12)	0	0	0	-
FY2019	Actual(2020/11/12)	0	0	0	-

(3920) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)