<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company recognizes returning profits to shareholders as an important management priority. While we intend to consider distributing surplus earnings in the future based on business performance and financial condition, we currently maintain a negative retained earnings balance. Additionally, we plan to actively promote research and development in the near term to enhance corporate value. Therefore, our policy is to refrain from paying dividends for the time being and to allocate retained earnings to research and development activities.</p>
<p style="margin-left: 24px; text-align: left">When dividends are implemented in the future, our basic policy is to pay dividends once annually at the fiscal year-end. Dividend decisions are made by the shareholders' meeting.</p>
<p style="text-align: left"> </p>

<p>While the company will consider distributing surplus funds in the future based on business performance and financial condition, it currently has no plans to pay dividends in the near term due to negative retained earnings. When dividends are implemented, the basic policy will be to pay dividends once per year at the fiscal year-end. Retained earnings will be allocated to research and development.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	-	0	0	-
FY2025	Actual(2026/02/13)	-	0	0	-
	Forecast(2024/12/12)	-	0	0	-
FY2024	Actual(2024/12/12)	-	0	0	-
	Forecast(2024/09/12)	-	0	0	-
FY2023	Actual(2024/09/12)	-	0	0	-

(219A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)