<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">Our dividend policy is based on a stable annual dividend of 5 yen per share, with dividends adjusted according to business performance. We also implement dividend increases in consideration of significant milestones and management results.</p>
<p style="margin-left: 24px; text-align: left">Our basic policy is to pay dividends once per fiscal year as a year-end dividend. Dividend decisions are made by the shareholders' meeting.</p>
<p style="margin-left: 24px; text-align: left">Based on this policy, we have decided to pay a dividend of 7 yen per share for the current fiscal year. This results in a dividend payout ratio of 6.8% for the fiscal year.</p>
<p style="margin-left: 24px; text-align: left">Retained earnings will be invested effectively to strengthen and reinforce our management foundation, including necessary equipment upgrades in the future.</p>
<p style="margin-left: 24px; text-align: left"> </p>
<p style="margin-left: 24px; text-align: left">The dividend for the current fiscal year is as follows:</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: center">Resolution Date</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: center">Total Dividend Amount</p>
<p style="margin-left: 6px; margin-right: 6px; text-align: center">(Thousands of Yen)</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: center">Dividend per Share</p>
<p style="margin-left: 6px; margin-right: 6px; text-align: center">(Yen)</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: center">November 28, 2025</p>
<p style="margin-left: 6px; margin-right: 6px; text-align: center">Annual Shareholders' Meeting</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: right">26,847</p>
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<p style="margin-left: 6px; margin-right: 6px; text-align: right">7</p>
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<p style="text-align: left"> </p>

<p>Our basic dividend policy is to provide a stable annual dividend of 5 yen per share, with additional dividends adjusted according to business performance. Dividends are paid once per fiscal year as a year-end dividend. We plan to use retained earnings for strategic investments to strengthen and enhance our operational foundation, including capital equipment upgrades.</p>

(E04608) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)