<h3>3. Dividend Policy</h3>
The Company has not paid dividends since its establishment. However, we recognize that returning profits to shareholders is an important management priority. Our basic dividend policy is to decide on dividend payments by comprehensively considering the status of business foundation development, business performance, and financial condition.
For the time being, we believe that prioritizing the development of our business foundation will maximize shareholder value. Therefore, our basic policy is to strengthen internal reserves as the source of funding for this purpose. Accordingly, no dividend has been paid in the current fiscal year.
We plan to use retained earnings as a financial resource for future business development.
When we pay dividends from surplus, our basic policy is to pay year-end dividends once per year, with the shareholders' meeting as the decision-making body. Additionally, the Company has adopted the interim dividend system as provided in Article 454, Paragraph 5 of the Companies Act, and our articles of incorporation provide that interim dividends may be paid by resolution of the board of directors.

Our basic policy is to decide on dividend payments by comprehensively considering the status of business foundation development, business performance, and financial condition. For the time being, our basic policy is to prioritize business foundation development and strengthen internal reserves. We plan to use internal reserve funds as a source of financing for future business expansion. When we do pay dividends, our basic policy is to distribute them once per year as a year-end dividend.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	0	0	-
FY2025	Actual(2025/08/14)	0	0	0	-
	Forecast(2024/05/13)	0	0	0	-
FY2024	Actual(2024/05/13)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/16)	0	0	0	-
FY2022	Actual(2022/05/16)	0	0	0	-
	Forecast(2021/05/12)	0	0	0	-
FY2021	Actual(2021/05/12)	0	0	0	-
FY2020	Actual(2021/05/12)	0	0	0	-

(6579) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)