<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;">The Company recognizes returning profits to shareholders as one of its important management priorities. Our basic policy is to realize profit distributions to shareholders after comprehensively considering our operating results and financial condition. However, the Company is currently in a phase of business expansion. To strengthen our financial position and support future business development, we have prioritized securing necessary retained earnings and have maintained a no-dividend policy since our founding. While we continue to build up retained earnings, we intend to consider profit distributions to shareholders in the future based on our operating results and financial condition at that time. However, the feasibility of dividend implementation and its timing remain undetermined at this time.</p><p class="smt_text2" style="orphans:0;widows:0;">When dividends are paid, our basic policy is to implement year-end dividends once annually, with dividend decisions made by the shareholders' meeting. The Company's articles of incorporation also provide that interim dividends may be paid by resolution of the board of directors.</p>

<p>Our basic policy is to realize profit distributions to shareholders by comprehensively considering our operating results and financial position. However, as we are currently in a phase of business expansion, we prioritize securing retained earnings and have maintained a no-dividend policy since our founding. Going forward, we plan to consider profit distributions to shareholders based on our operating results and financial position. When we do pay dividends, we will implement them on a once-yearly basis as a year-end dividend.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/01/14)	0	0	0	-
FY2025	Actual(2026/01/14)	0	0	0	-
	Forecast(2025/10/15)	0	0	0	-
FY2024	Actual(2025/10/15)	0	0	0	-

(418A) Dividends

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Dividend History (Forecasts, Revisions, Actuals)