<h3>3. Dividend Policy</h3>
Our basic dividend policy is to balance the retention of earnings needed for future business expansion and strengthening our financial position with returns to shareholders. Specifically, we determine dividend amounts while considering the dividend payout ratio and placing emphasis on the long-term stability of dividends.
Our basic policy is to pay dividends once per fiscal year as a year-end dividend. Our articles of incorporation also provide for the possibility of interim dividends. The year-end dividend is decided by the shareholders' meeting, while interim dividends are decided by the board of directors.
For the current consolidated fiscal year, net income attributable to parent company shareholders was 13 million yen and operating income was 14 million yen. However, we have decided to pay no dividend on surplus earnings.
Retained earnings will be used to execute the key strategies we have prioritized from the first quarter of the fiscal year ending June 2026 onward, as described in "4. Analysis of Financial Position, Operating Results, and Cash Flow by Management (2) Analysis and Review of Financial Position, Operating Results, and Cash Flow from Management's Perspective ② Recognition and Analysis of Operating Results for the Current Consolidated Fiscal Year b. Analysis of Operating Results."

Our basic policy is to balance securing internal reserves for business expansion and strengthening our financial position with returning profits to shareholders. We determine dividends with emphasis on long-term stability of dividend amounts, while taking into account the dividend payout ratio. We principally pay dividends once per year as a year-end dividend from retained earnings, and interim dividends are also possible.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2025/08/08)	0	0	0	-
FY2024	Actual(2024/08/08)	0	0	0	-
FY2023	Actual(2023/08/10)	0	0	0	-
FY2022	Actual(2022/08/10)	0	0	0	-
FY2021	Actual(2021/08/12)	0	8	8	31.4%
FY2020	Actual(2020/11/05)	0	0	0	-

(3639) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)