<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes returning profits to shareholders as an important management priority. We believe that enhancing corporate value through building up internal reserves, expanding growth investments centered on new store openings, and achieving sustainable growth will ultimately benefit our shareholders. Regarding profit distribution, we intend to return profits to shareholders through dividends, stock splits, and other methods, while taking into account our financial foundation and funding needs for future investments. Going forward,we intend to implement stable and continuous profit returns to shareholders; however, the timing and feasibility of dividend implementation have not yet been determined.<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 surplus dividends are paid, the record date is set as March 31. Our articles of incorporation provide for the ability to pay interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act. The Board of Directors decides on interim dividends, while the General Shareholders' Meeting decides on year-end dividends.<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:0pt;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;">

We recognize returning profits to shareholders as an important priority. Our basic policy is to enhance corporate value by strengthening retained earnings while expanding growth investments centered on new store openings. We will return profits to shareholders through dividends and stock splits, taking into account our financial foundation and funding needs for future investments. We are committed to implementing stable and continuous profit returns to shareholders. However, the timing and possibility of dividend implementation have not been determined at this time.

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	-
FY2024	Actual(2025/05/15)	-	0	0	-

【JP:352A】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)