<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company views returning profits to shareholders as an important management priority. However, as the Company was recently founded, we believe that the greatest return to shareholders comes from strengthening our financial position and realizing further business expansion by building up internal reserves for business growth and allocating funds toward working capital and capital investment.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">Accordingly, the Company has not paid dividends since its founding and intends to continue building up internal reserves for the time being. In the future, while strengthening earnings capacity and establishing a solid business foundation, the Company plans to provide stable and continuous profit returns to shareholders, taking into account the status of internal reserves and the business environment. However, the timing and feasibility of dividend payments remain undetermined at this time.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">When the Company distributes surplus, its basic policy is to pay year-end dividends once annually, with the shareholders' meeting serving as the decision-making body. The Company's articles of incorporation also provide that interim dividends may be paid by board of directors resolution.</p><p class="smt_text6" style="orphans:0;widows:0;">　</p>

<p>For the time being, we plan to strengthen our financial position by building up retained earnings and allocating funds toward working capital and capital expenditures for business expansion. We intend to provide stable and continuous returns to shareholders in the future, though the timing of dividend implementation has not yet been determined. When dividends are implemented, our basic policy is to pay dividends once per year at the fiscal year-end.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/15)	0	0	0	-
FY2025	Actual(2025/10/15)	0	0	0	-
	Forecast(2024/10/15)	0	0	0	-
FY2024	Actual(2024/10/15)	0	0	0	-
	Forecast(2023/10/13)	0	0	0	-
FY2023	Actual(2023/10/13)	0	0	0	-
	Forecast(2022/10/14)	0	0	0	-
FY2022	Actual(2022/10/14)	0	0	0	-
	Forecast(2021/10/15)	0	0	0	-
FY2021	Actual(2021/10/15)	0	0	0	-
	Forecast(2021/01/14)	0	0	0	-
FY2020	Actual(2021/01/14)	0	0	0	-

(7035) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)