<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company prioritizes retaining earnings necessary for future business development and strengthening its financial position, and has not paid dividends since its founding. However, returning profits to shareholders is positioned as one of the Company's important management priorities. Going forward, the Company intends to consider paying dividends to shareholders while taking into account business performance, financial condition, progress in achieving business plans, and other relevant factors. However, as of the date of this document, the possibility of implementing dividends and the timing of such implementation remain undetermined. Retained earnings will be used for strengthening the Company's financial position and investments to enhance profitability, including the expansion and development of personnel. When the Company pays dividends in the future, the basic policy is to conduct year-end dividends once annually (with a record date of October 31). The Company's Articles of Incorporation also provide that dividends of surplus may be paid with other specified record dates, and that interim dividends (with a record date of April 30) may be implemented by Board of Directors resolution.

The company has prioritized internal reserves necessary for future business development and strengthening its financial position, and has not paid dividends since its founding. The company's policy is to consider profit dividends to shareholders in the future while taking into account management performance, financial condition, and progress toward business plans, though the timing of implementation remains undecided. When dividends are implemented, the basic policy is to pay dividends once per fiscal year at the end of the fiscal period. Internal reserves will be used for investments to strengthen the company's financial position and enhance profitability.

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	-
	Forecast(2024/12/16)	0	0	0	-
FY2024	Actual(2024/12/16)	0	0	0	-
	Forecast(2023/12/15)	0	0	0	-
FY2023	Actual(2023/12/15)	0	0	0	-
	Forecast(2022/12/13)	0	0	0	-
FY2022	Actual(2022/12/13)	0	0	0	-
FY2021	Actual(2022/12/13)	0	0	0	-

【JP:5136】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)