<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company recognizes returning profits to shareholders as an important management priority. Based on our operating performance and financial condition, our basic policy is to implement stable and continuous dividend distributions from retained earnings.</p>
<p style="margin-left: 24px; text-align: left">The Board of Directors decides on interim dividends, while the General Meeting of Shareholders decides on year-end dividends.</p>
<p style="margin-left: 24px; text-align: left">For the current fiscal year, we have decided to implement a year-end dividend of 23 yen per share based on the above policy. As a result, the consolidated dividend payout ratio for the fiscal year is 12.9%.</p>
<p style="margin-left: 24px; text-align: left">Retained earnings will be effectively utilized for future business growth while strengthening our financial position.</p>
<p style="margin-left: 24px; text-align: left">Our Articles of Incorporation provide that interim dividends may be paid with September 30 as the record date, subject to Board of Directors approval.</p>
<p style="margin-left: 12px; margin-bottom: 6px; text-align: left; text-indent: 12px">The dividend distributions for the current fiscal year are as follows:</p>
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<p style="margin-left: 6px; text-align: center">Date of Resolution</p>
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<p style="text-align: center">Total Dividend Amount<br/>(Thousands of Yen)</p>
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<p style="text-align: center">Dividend per Share<br/>(Yen)</p>
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<p style="text-align: center">June 25, 2025<br/>Annual General Meeting of Shareholders</p>
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<p style="margin-right: 12px; text-align: right">63,961</p>
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<p style="margin-right: 12px; text-align: right">23</p>
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<p style="text-align: left"> </p>

<p>Our basic policy is to implement stable and continuous dividend payments to shareholders, taking into account our business performance and financial condition. We will strengthen our financial position through retained earnings while effectively utilizing internal reserves to support future business growth. Our articles of incorporation also allow for interim dividends.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/05/13)	21	21	42	17.1%
FY2026	Actual(2026/05/13)	15	21	36	15.5%
	Revision(2025/08/08)	15	15	30	-
	Forecast(2025/05/13)	0	28	28	15.1%
FY2025	Actual(2025/05/13)	0	23	23	12.9%
	Revision(2025/02/10)	0	23	23	-
	Revision(2024/12/16)	0	15	23	-
	Forecast(2024/05/14)	0	15	15	9.9%
FY2024	Actual(2024/05/14)	0	12	12	8.3%
	Revision(2024/03/15)	0	12	12	-
	Forecast(2023/08/10)	0	0	0	-
FY2023	Actual(2023/05/12)	0	0	0	-
	Forecast(2022/11/11)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
FY2021	Actual(2022/05/13)	0	0	0	-

(6549) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)