<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. However, as the Company is currently in a growth phase, we believe that strengthening internal reserves to stabilize our management foundation, investing in business expansion and operational efficiency improvements, and enhancing corporate value will ultimately deliver the greatest returns to shareholders. Therefore, at this time, our basic policy regarding the possibility of dividend payments and their timing remains undetermined.
During the current fiscal year, we determined that surplus funds should be invested in further service improvements and therefore did not implement dividend payments. We intend to utilize retained earnings effectively to support future business development. However, should we determine in the future that we can consistently and sustainably generate profits while simultaneously achieving both growth investments and strengthening our financial foundation, leaving room for shareholder returns, we will consider implementing dividends as a means of returning value to shareholders.
When dividend payments are made, our basic policy is to implement year-end dividends once annually, with the General Meeting of Shareholders serving as the decision-making body. Additionally, our Articles of Incorporation provide that interim dividends may be paid with a record date of September 30 each year, subject to Board of Directors approval.

Given our current stage of growth, we prioritize strengthening retained earnings and investing in business expansion and operational efficiency. The timing and possibility of implementing dividends remain undetermined. We plan to use retained earnings effectively to support future business development. Should we implement dividends, we will do so on a basis of one annual dividend at the fiscal year-end.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Revision(2025/11/14)	0	54	54	-
	Forecast(2025/05/15)	0	0	0	-
FY2025	Actual(2025/05/15)	0	0	0	-
	Revision(2025/02/14)	0	0	0	-
	Revision(2024/08/14)	0	0	-	-
	Forecast(2024/05/14)	0	0	0	-
FY2024	Actual(2024/05/14)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/13)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
	Forecast(2021/05/14)	0	0	0	-
FY2021	Actual(2021/05/14)	0	0	0	-
FY2020	Actual(2021/05/14)	0	0	0	-

(4177) Dividends

Dividend Policy

Dividend per Share

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Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)