<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company believes it is important to strengthen its financial position and build up internal reserves for business expansion. While the Company has not paid dividends in the past, we recognize that returning profits to shareholders is also an important management priority.Going forward, our basic dividend policy is to enhance profitability and strengthen our business foundation, while taking into account the status of internal reserves and the business environment surrounding the Company. We intend to provide stable and continuous profit returns to shareholders. Internal reserves will be used as medium to long-term capital for business expansion.When dividends are paid, the basic policy is to conduct year-end dividends once per year, with the Board of Directors making dividend decisions. Based on a resolution passed at the extraordinary shareholders' meeting held on June 26, 2020, the Company's articles of incorporation provide that, pursuant to Article 459, Paragraph 1 of the Companies Act, dividend distributions shall be executed by Board of Directors resolution with July 31 as the record date for year-end dividends and January 31 as the record date for interim dividends.

We aim to provide stable and continuous returns to shareholders while strengthening earnings capacity and improving our business foundation. We will take into account the status of retained earnings and the business environment in implementing this policy. Dividends will be paid once annually as a year-end dividend in principle. Retained earnings will be allocated as a medium to long-term source of funding for business expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/09/12)	0	0	0	-
FY2025	Actual(2025/09/12)	0	0	0	-
	Forecast(2024/09/13)	0	0	0	-
FY2024	Actual(2024/09/13)	0	0	0	-
	Forecast(2023/09/14)	0	0	0	-
FY2023	Actual(2023/09/14)	0	0	0	-
	Forecast(2022/09/14)	0	0	0	-
FY2022	Actual(2022/09/14)	0	0	0	-
	Forecast(2021/09/10)	0	0	0	-
FY2021	Actual(2021/09/10)	0	0	0	-
	Forecast(2020/12/11)	0	0	0	-
FY2020	Actual(2020/12/11)	0	0	0	-

(4014) Dividends

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