<h3>3. Dividend Policy</h3>
The care services industry, to which our company belongs, is currently in a growth phase. We recognize that building strong internal reserves is essential to support business expansion, secure necessary personnel, make capital investments for new facility openings, and maintain the flexibility for swift management decisions. For this reason, we are not paying dividends in the 15th fiscal year. Going forward, we plan to continue this no-dividend policy for the foreseeable future, prioritizing business expansion and the strengthening of internal reserves.
We intend to use retained earnings effectively as capital to strengthen our financial foundation for long-term stability and to realize continuous business expansion and development.
When we resume dividend payments in the future, we plan to adopt a stable and consistent dividend policy. Our basic approach will be to pay surplus dividends once per year at the end of the fiscal year. The shareholders' meeting is the decision-making body for dividend approval.
Our articles of incorporation provide that the board of directors may, by resolution, pay interim dividends as defined in Article 454, Paragraph 5 of the Companies Act, with June 30 as the reference date each year.

The company prioritizes business expansion and building internal reserves, and plans to continue paying no dividends for the time being. Should the company pay dividends in the future, it intends to base them on stable and continuous dividend payments, with dividends to be paid once annually at the fiscal year-end. Retained earnings will be used to strengthen the company's financial position and to fund the company's continued growth and development.

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(2025/02/17)	0	0	0	-
FY2024	Actual(2025/02/17)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/13)	0	0	0	-
FY2022	Actual(2023/02/13)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/05/14)	0	0	0	-
FY2020	Actual(2021/05/14)	0	0	0	-

【JP:7362】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)