<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes returning profits to shareholders as one of its key management priorities. We will determine our profit return policy, including dividends, by comprehensively considering our operating results, financial position, cash flow situation, and future business plans.However, the Company is currently in a growth phase and prioritizes investments for business expansion. As a result, we have not paid dividends in past fiscal years through the most recent period. While we aim to pay dividends to shareholders in the future by taking into account our operating results and financial condition, the timing and feasibility of dividend payments remain undetermined at this time. We will effectively utilize retained earnings as a source of funds for business activities, while balancing the Company's growth with strengthening our financial position.When the Company pays dividends from surplus, our basic policy is to pay year-end dividends once annually, with dividend decisions made by the shareholders' meeting. Additionally, to enable flexible profit returns to shareholders, our articles of incorporation provide that interim dividends may be paid by board resolution with April 30 as the reference date each year.

Currently, the company is in a growth phase and prioritizes investment for business expansion, so no dividends are being paid at this time. However, the company aims to implement shareholder dividends in the future while taking into account business performance and financial condition. When dividends are implemented, the basic policy will be to pay dividends once per year at the fiscal year-end. Retained earnings will be effectively utilized as a source of business activities, taking into account the balance between growth and strengthening of financial position.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/12/15)	0	0	0	-
FY2025	Actual(2025/12/15)	0	0	0	-
FY2024	Actual(2025/12/15)	0	0	0	-

【JP:442A】Dividends

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Dividend History (Forecasts, Revisions, Actuals)