<h3>3. Dividend Policy</h3>
We recognize returning profits to our shareholders as one of our most important management priorities. We currently view our group as being in a continued growth phase, and we believe that allocating capital to aggressive investments for sustainable growth represents the maximum profit return to shareholders. For this reason, we have not paid dividends since our founding.
Regarding dividend distributions of surplus funds, year-end dividends are determined by the shareholders' meeting, while interim dividends are determined by the board of directors. Our articles of incorporation stipulate that interim dividends may be paid with September 30 as the record date each year, subject to board of directors approval.
Going forward, we intend to implement profit return measures to shareholders after considering the financial condition, operating results, and cash flow situation of each period. However, the possibility of implementing dividends and the timing thereof remain undetermined at this time. We intend to direct retained earnings toward aggressive investments for sustainable growth in future business development.

We recognize returning profits to shareholders as an important priority. However, as we are in a growth phase, we believe that aggressive investment toward sustainable growth represents the maximum return of profits to shareholders. Accordingly, we have not paid dividends since our founding. Going forward, we intend to implement profit return measures by taking into account our financial condition and operating results in each period, though the timing of dividend implementation remains undetermined.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/08)	0	0	0	-
FY2025	Actual(2025/08/08)	0	0	0	-
	Forecast(2024/05/08)	0	0	0	-
FY2024	Actual(2024/05/08)	0	0	0	-
	Forecast(2023/05/10)	0	0	0	-
FY2023	Actual(2023/05/10)	0	0	0	-
	Forecast(2022/05/12)	0	0	0	-
FY2022	Actual(2022/05/12)	0	0	0	-
	Forecast(2021/08/10)	0	0	0	-
FY2021	Actual(2021/08/10)	0	0	0	-

(7318) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)