<h3>3. Dividend Policy</h3>
Our basic policy regarding profit distribution is to return profits to shareholders while taking into account our operating results and financial condition. However, as our company is in a growth phase, we believe that prioritizing the retention of earnings necessary for future business development and strengthening our financial position will ultimately benefit shareholders.
During the current fiscal year, recognizing that our company remains in a growth phase, we continue to prioritize retaining earnings to fund new investments and other capital needs for future business expansion. Accordingly, we have not implemented dividends at this time.
Going forward, we intend to return profits to shareholders by taking into account our operating results and financial condition in each period. However, the timing and feasibility of dividend implementation remain undetermined at this time.
When we do implement dividend distributions, our basic policy is to conduct year-end dividends once annually. Our articles of incorporation provide that "pursuant to Article 459, Paragraph 1 of the Companies Act, the Board of Directors may resolve to distribute retained earnings and other distributions."

Our basic policy is to return profits to shareholders while taking into account our business performance and financial condition. However, as we are in a growth phase, we prioritize securing internal reserves necessary for future business development and strengthening our financial position. When we do pay dividends, our basic policy is to pay them once a year as a year-end dividend.

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

(460A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)