<h3>3. Dividend Policy</h3>
Our basic policy is to implement dividends while comprehensively considering our business performance, financial condition, and future business development.
To strengthen our financial position and pursue growth investments simultaneously, we have not paid dividends to date. However, we recognize that returning profits to shareholders is an important management priority. That said, we believe we are currently in a growth expansion phase. We consider that reinforcing internal reserves and allocating funds to strengthen our financial position and support business expansion investments will ultimately deliver the greatest returns to shareholders. In the future, we intend to consider dividend payments to shareholders while balancing internal reserves against our financial condition, operating results, and future business plans. However, the implementation of dividends and their timing remain undetermined at this time. We plan to allocate retained earnings to personnel recruitment, branch opening costs, advertising expenses, and similar purposes.
In accordance with the above policy, no dividends have been paid in recent fiscal years.
Our articles of incorporation provide for the distribution of surplus twice annually: interim dividends and year-end dividends. The year-end dividend is determined by the shareholders' meeting, while the interim dividend is determined by the board of directors.

Our basic dividend policy is to implement dividends by comprehensively considering business performance, financial condition, and future business development plans. We have established a system that enables dividends twice per year (interim and year-end). Currently, as we are in a growth and expansion phase, we prioritize building up internal reserves. We allocate funds to talent recruitment, branch opening costs, advertising expenses, and other investments to maximize shareholder value creation.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2026/02/13)	0	0	0	-
FY2024	Actual(2026/02/13)	0	0	0	-

【JP:5537】Dividends

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Dividend History (Forecasts, Revisions, Actuals)