<h3>3 [Dividend Policy]</h3>
<p style="margin-left: 6px; text-align: justify; text-justify: inter-ideograph; text-indent: 12px">The Company recognizes profit returns to shareholders as an important management priority. However, as the Company is in a phase of establishing its operational foundation in the insurance business, it intends to build up internal reserves while allocating funds to investments for business expansion and operational efficiency improvements, as well as to medium- and long-term investments in securing and developing talented personnel. The Company is committed to increasing corporate value through this approach. Accordingly, no dividend has been paid for the current fiscal year. Going forward, the Company will consider dividend distributions by comprehensively taking into account future growth strategies, business performance, financial condition, and other relevant factors.</p>
<p style="margin-left: 6px; text-align: justify; text-justify: inter-ideograph; text-indent: 12px">When surplus dividends are paid, the basic policy is to implement year-end dividends once per year, with the Board of Directors serving as the decision-making body for dividend determinations. The Company's Articles of Incorporation provide that interim dividends as prescribed under the Companies Act may be implemented by Board of Directors resolution.</p>
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<p>To establish a solid operational foundation for our insurance business, we will prioritize building internal reserves in the near term and allocate them to medium- to long-term investments such as business expansion and human resource development to enhance corporate value. When distributing dividends, our basic policy is to pay dividends once annually at the fiscal year-end. We will consider profit distributions by comprehensively taking into account future growth strategies, business performance, and financial conditions.</p>

(E35826) Dividends

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