<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">Our group recognizes returning profits to shareholders as one of the important management priorities. However, we believe that sustainable corporate growth and the resulting expansion of profits represent the greatest return we can provide to our shareholders. Currently, we are prioritizing the strengthening of our corporate foundation to adapt to changing business conditions and continue achieving revenue and profit growth. We are accelerating management initiatives such as productivity improvements and promoting business restructuring to achieve sustainable revenue growth in the near term. Once this strengthening of our corporate foundation is accomplished, we will resume shareholder returns, including dividends and share buybacks, to meet our shareholders' expectations.</p>
<p style="margin-left: 24px; text-align: left">Regarding retained earnings, we intend to make strategic investments to enhance our cost competitiveness further, strengthen our ability to respond to market needs, and expand our business operations in preparation for anticipated changes in the business environment.</p>
<p style="margin-left: 24px; text-align: left">The dividend on surplus for this fiscal year is as follows.</p>
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<p style="margin-left: 6px; text-align: center">Resolution Date</p>
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<p style="text-align: center">Total Dividend Amount<br/>(Thousands of Yen)</p>
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<p style="text-align: center">Dividend per Share<br/>(Yen)</p>
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<p style="text-align: center">Annual General Meeting<br/>December 23, 2025</p>
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<p style="margin-right: 12px; text-align: right">–</p>
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<p style="margin-right: 12px; text-align: right">–</p>
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<p style="margin-left: 24px; text-align: left"> </p>
<p style="margin-left: 24px; text-align: left"> </p>

<p>Currently, we are prioritizing strengthening our corporate foundation through business restructuring. We have temporarily suspended shareholder returns, including dividends and share buybacks. Once we have successfully strengthened our corporate foundation, we plan to resume shareholder returns through dividends and share buybacks. We will invest retained earnings effectively to improve cost competitiveness and strengthen our ability to respond to market needs.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2025/11/14)	0	0	0	-
FY2024	Actual(2024/11/05)	0	18	18	30.9%
	Revision(2024/08/02)	0	18	18	-
	Forecast(2023/11/09)	0	0	0	0.0%
FY2023	Actual(2023/11/09)	0	0	0	0.0%
	Forecast(2022/11/14)	0	0	0	0.0%
FY2022	Actual(2022/11/14)	0	0	0	0.0%
	Forecast(2021/11/15)	0	0	0	-
FY2021	Actual(2021/11/15)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2020	Actual(2020/11/13)	0	0	0	-
FY2019	Actual(2020/11/13)	0	0	0	-

【JP:3900】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)