<h3>3. Dividend Policy</h3>
The Company recognizes the continuous expansion of corporate value and the return of profits to shareholders as important management priorities. However, at this time, we believe it is important to strengthen our financial position and build up internal reserves to enhance system infrastructure for service delivery. Accordingly, we have continued a policy of no dividend payments.
Going forward, our basic dividend policy will prioritize building internal reserves to strengthen our financial position in the near term. We will then consider returning profits to shareholders while taking into account our operating results, financial condition, and business developments.
When we do distribute surplus earnings, our basic policy is to pay dividends once per year at the fiscal year-end. Our Articles of Incorporation provide that we may also pay an interim dividend once per year, and that we may pay surplus earnings dividends on other dates as determined. The shareholders' meeting is the decision-making body for all dividend distributions.

Our basic policy is to prioritize strengthening our financial position through retained earnings, while considering profit returns to shareholders in light of our operating results, financial condition, and business developments. When distributing dividends from surplus, we will conduct year-end dividends as our standard practice, with interim dividends also available as needed.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/02/15)	0	0	0	0.0%
FY2020	Actual(2021/02/15)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2019	Actual(2020/11/13)	0	0	0	-

(7082) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)