<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company views returning profits to shareholders as an important priority. Our basic policy is to distribute surplus earnings through a year-end dividend once per year as an appropriate profit allocation based on business performance. The decision-making authority for dividends rests with the shareholders' meeting.</p>
<p style="margin-left: 24px; text-align: left">However, our shareholders receive membership benefits including discounts on admission fees through member registration. In light of challenging business performance in recent years, we generally do not pay dividends. Instead, we prioritize internal reserves for strengthening our capital base and funding capital investments to enhance our competitive position going forward.</p>
<p style="margin-left: 24px; margin-bottom: 18px; text-align: left">No dividend will be paid for the current fiscal year.</p>

<p>Our basic dividend policy is to pay dividends once per fiscal year based on business performance. However, we typically do not pay dividends, prioritizing retained earnings for capital strengthening and equipment investment to enhance competitiveness. Instead, we provide shareholders with benefits such as discounts on admission fees through membership registration.</p>

(E04655) Dividends

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