<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; line-height: 16px; text-align: left">The Company recognizes returning profits to shareholders as an important management priority. While we will consider dividend payments in light of our operating results and financial condition, we currently prioritize strengthening our operational structure for business efficiency and investing in business expansion. We believe that focusing on further business growth will ultimately deliver the greatest returns to our shareholders. Accordingly, we are prioritizing the retention of earnings and securing investment capital for business operations.</p>
<p style="margin-left: 24px; line-height: 16px; text-align: left">Under Article 459, Paragraph 1 of the Companies Act, the Company's Articles of Incorporation provide that year-end dividends (with a record date of September 30) and interim dividends (with a record date of March 31) may be paid through Board of Directors resolutions.</p>

<p>The company recognizes returning profits to shareholders as an important initiative and considers dividend payments based on operating results and financial condition. For the time being, the company prioritizes strengthening its operational structure for business efficiency improvements and capital investments for business expansion, with a policy of building internal reserves to secure investment funds. The company has established a system capable of implementing dividends twice annually (interim and year-end).</p>

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(2024/11/14)	0	0	0	-
FY2024	Actual(2024/11/14)	0	0	0	-
	Forecast(2023/11/14)	0	0	0	-
FY2023	Actual(2023/11/14)	0	0	0	-
	Forecast(2022/11/14)	0	0	0	-
FY2022	Actual(2022/11/14)	0	0	0	-
	Forecast(2022/09/22)	0	0	0	-

【JP:4376】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)