<h3>3. Dividend Policy</h3>
The Company's basic policy is to pay dividends based on a comprehensive assessment of strengthening its financial position and future business development.
The Company is able to distribute surplus twice per fiscal year through interim and year-end dividends. The Board of Directors serves as the decision-making body for dividend distributions to enable flexible capital management.
For the current fiscal period, after comprehensively reviewing financial conditions and other factors, the Company has decided not to pay a dividend.
Going forward, the Company will strengthen its sales initiatives, improve operational efficiency further, work to recover profitability, increase retained earnings, and strengthen its financial position to meet shareholders' expectations.

Our basic policy is to pay dividends based on a comprehensive assessment of strengthening our corporate foundation and future business development. We are able to pay dividends twice annually—an interim dividend and a year-end dividend—with the Board of Directors serving as the decision-making body. We are committed to increasing retained earnings and further strengthening our financial position.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/04/10)	0	-	-	-
FY2026	Actual(2026/04/10)	0	0	0	-
	Forecast(2025/04/10)	0	-	-	-
FY2025	Actual(2025/04/10)	0	0	0	-
	Forecast(2024/04/11)	0	-	-	-
FY2024	Actual(2024/04/11)	0	0	0	-
	Forecast(2023/04/13)	0	0	0	-
FY2023	Actual(2023/04/13)	0	0	0	-
	Forecast(2022/04/12)	0	0	0	-
FY2022	Actual(2022/04/12)	0	0	0	-
	Forecast(2021/04/12)	0	0	0	-
FY2021	Actual(2021/04/12)	0	0	0	-
	Forecast(2021/01/12)	0	0	0	-
FY2020	Actual(2020/10/09)	0	0	0	-

(8247) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)