<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;">We recognize the continuous expansion of corporate value and the return of profits to shareholders as important management priorities. Our basic dividend policy going forward is to implement profit distributions to shareholders while maintaining a sound financial position and balancing internal reserves to prepare for future business expansion, taking into account the operating results and financial condition of each period. We plan to use retained earnings as a medium to long-term source of funds for strengthening our management foundation and expanding our business.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">Regarding dividends for the current fiscal year, we are not implementing dividends in order to strengthen internal reserves in preparation for future business expansion.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">When distributing surplus, our basic policy is to implement year-end dividends once per year, with the shareholders' meeting serving as the decision-making body for year-end dividends. Our articles of incorporation provide that we may distribute surplus with a record date specified.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">Additionally, our articles of incorporation provide that we may implement interim dividends.</p>

<p>Our basic policy is to return profits to shareholders through dividends, taking into account our business performance and financial position for each period. We balance this with maintaining a sound financial structure and retaining earnings for future business expansion. Dividends are paid once annually at the fiscal year-end as a general rule. Retained earnings are used as a medium to long-term source of funding to strengthen our management foundation and support business growth.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/09/16)	0	0	0	-
FY2025	Actual(2025/09/16)	0	0	0	-
	Forecast(2024/06/14)	0	0	0	-
FY2024	Actual(2024/06/14)	0	0	0	-
FY2023	Actual(2024/06/14)	0	0	0	-

【JP:184A】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)