<h3>3. Dividend Policy</h3>
The Company regards returning profits to shareholders as one of its most important management priorities. Our basic policy is to pay dividends while maintaining sufficient retained earnings for growth investments, taking into account medium- to long-term outlook and financial conditions.
Our basic policy is to distribute surplus twice annually: an interim dividend and a year-end dividend.
The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors.
Regarding dividends for the current fiscal year, in light of our business performance and financial condition, we regret to inform shareholders that we will not pay a dividend.

Our basic dividend policy is to secure retained earnings for growth investments while paying dividends in consideration of medium to long-term outlook and financial condition. We aim to distribute dividends twice annually through interim and year-end dividends.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	0	0	-
FY2025	Actual(2025/05/15)	0	0	0	-
	Forecast(2024/05/15)	0	0	0	-
FY2024	Actual(2024/05/15)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/10)	0	0	0	-
FY2022	Actual(2022/05/10)	0	0	0	-
FY2021	Actual(2021/08/10)	0	0	0	-
	Forecast(2021/02/10)	0	0	0	-
FY2020	Actual(2021/02/10)	0	0	0	-

【JP:3133】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)