<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. However, as we are currently in a growth phase, we believe that strengthening our financial foundation for long-term stability and pursuing continuous business expansion will ultimately deliver the greatest returns to shareholders. For this reason, we consider building up retained earnings to be essential. Since our establishment, we have not paid dividends, and we intend to continue prioritizing the accumulation of retained earnings for the foreseeable future. We plan to deploy retained earnings effectively in accordance with our future business strategy, including funding for new service development, market expansion, and securing talented personnel.
Regarding future dividend distributions, we will comprehensively consider business performance trends, financial condition, and future business and investment plans. We will balance retained earnings with stable and consistent profit returns to shareholders. At this time, the possibility of implementing dividends and the timing of such implementation remain undetermined.
The Company's Articles of Incorporation provide that matters specified in Article 459, Paragraph 1 of the Companies Act, including dividend distributions, may be determined by Board of Directors resolution, except where otherwise provided by law. The Articles also provide that interim dividends may be paid by Board resolution with January 31 as the record date each year.

As the company is in a growth phase, we prioritize building internal reserves and have not paid dividends since our establishment. We plan to continue accumulating internal reserves in the near term. These retained earnings will be used for new service development, market expansion, and securing talent. In the future, we intend to implement stable and sustainable profit returns to shareholders, taking into account overall business performance and financial conditions.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/09/11)	0	0	0	-
FY2025	Actual(2025/09/11)	-	0	0	-
FY2024	Actual(2025/09/11)	-	0	0	-

(350A) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)