<h3>3. Dividend Policy</h3>
The Company prioritizes securing internal reserves necessary for future business development and strengthening its financial position. Since its founding, the Company has not paid dividends. However, returning profits to shareholders is recognized as an important management priority. The Company intends to consider paying dividends to shareholders in the future, taking into account management performance, financial condition, and progress toward business plan targets.
As of the date of this document, the timing and likelihood of implementing dividends remain undetermined. The Company plans to use retained earnings for business development and other initiatives to support long-term and stable growth.
When dividends are paid, the Company's basic policy is to pay surplus dividends once annually at the fiscal year-end. The Articles of Incorporation also provide for the possibility of paying interim dividends once per year.
The decision-making authority for dividends is the shareholders' meeting for year-end dividends and the board of directors for interim dividends.

The company prioritizes retaining earnings and has paid no dividends since its founding. However, the company intends to consider dividend payments in the future based on operating results and financial condition. When dividends are implemented, the company will make year-end dividends once annually as the standard practice, with interim dividends once per year also permitted under the articles of incorporation. Retained earnings will be used for business development and other initiatives to support long-term growth and expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/07/14)	0	0	0	-
FY2025	Actual(2025/07/14)	0	0	0	-
	Forecast(2024/07/12)	0	0	0	-
FY2024	Actual(2024/07/12)	0	0	0	-
	Forecast(2023/07/14)	0	0	0	-
FY2023	Actual(2023/07/14)	0	0	0	-
FY2022	Actual(2023/07/14)	0	0	0	-

【JP:5575】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)