<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company considers returning profits to shareholders as one of its important management priorities. Our basic policy is to work toward enhancing shareholder value through continuous business growth and improved capital efficiency, while implementing dividends on a consistent basis. The dividend amount will be determined by comprehensively considering business performance, financial soundness, the level of retained earnings needed for future business development, and other relevant factors. Retained earnings will be invested effectively to support the Company's continued growth, including the recruitment and training of talented personnel, enhancement of engineering verification environments, and development of new services that meet market needs.</p>
<p style="margin-left: 24px; text-align: left">Regarding surplus dividends, the annual dividend is decided by the shareholders' meeting. The Articles of Incorporation provide that interim dividends may be paid with a record date of March 31 each year by board of directors resolution, with the board of directors serving as the decision-making body for interim dividends.</p>
<p style="margin-left: 24px; text-align: left">The surplus dividends for the current fiscal year are as follows:</p>
<div style="margin-left: 30px">
<table style="table-layout: fixed; width: 389px" cellpadding="0" cellspacing="0">
<colgroup>
<col style="width: 155px"/>
<col style="width: 120px"/>
<col style="width: 114px"/>
</colgroup>
<tbody>
<tr style="height: 37px">
<td style="vertical-align: middle; width: 155px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="line-height: 13.333333333333333333333333333px; text-align: center">Date of Resolution</p>
</td>
<td style="vertical-align: middle; width: 120px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="line-height: 13.333333333333333333333333333px; text-align: center">Total Dividend Amount</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">(Thousands of Yen)</p>
</td>
<td style="vertical-align: middle; width: 114px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="line-height: 13.333333333333333333333333333px; text-align: center">Dividend per Share</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">(Yen)</p>
</td>
</tr>
<tr style="height: 19px">
<td style="vertical-align: middle; width: 155px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 0px none ">
<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">December 23, 2025</ix:nonNumeric>
</p>
</td>
<td style="vertical-align: middle; width: 120px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000" rowspan="2">
<p style="margin-right: 12px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-3" scale="3" format="ixt:numdotdecimal">116,440</ix:nonFraction>
</p>
</td>
<td style="vertical-align: middle; width: 114px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000" rowspan="2">
<p style="margin-right: 12px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="2" scale="0" format="ixt:numdotdecimal">20.00</ix:nonFraction>
</p>
</td>
</tr>
<tr style="height: 19px">
<td style="vertical-align: middle; width: 155px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 0px none ; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="text-align: center">
<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Annual Shareholders' Meeting Resolution</ix:nonNumeric>
</p>
</td>
</tr>
</tbody>
</table>
</div>
<p style="text-align: left"> </p>

<p>The company's basic policy is to implement dividends on a continuous basis. The dividend amount is determined by comprehensively considering business performance, financial condition, and the level of retained earnings. The company plans to use retained earnings for growth investments, including human resource recruitment and development, enhancement of engineers' verification environments, and new service development.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/13)	10	12.5	22.5	-
FY2025	Actual(2025/05/15)	0	12.5	12.5	-
	Revision(2025/08/12)	0	20	20	-
	Forecast(2024/11/14)	0	12.5	12.5	-
FY2024	Actual(2024/11/14)	0	10	10	25.0%
	Revision(2024/05/14)	0	10	10	-
	Forecast(2023/11/13)	0	0	0	0.0%
FY2023	Actual(2023/11/13)	0	0	0	0.0%
	Forecast(2022/11/10)	0	0	0	0.0%
FY2022	Actual(2022/11/10)	0	0	0	0.0%
	Forecast(2021/11/12)	0	0	0	0.0%
FY2021	Actual(2021/11/12)	0	0	0	0.0%
	Forecast(2020/11/12)	0	0	0	0.0%
FY2020	Actual(2020/11/12)	0	0	0	0.0%
FY2019	Actual(2020/11/12)	0	0	0	0.0%

(4447) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)