<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. However, we believe the Company is currently in a growth phase, and we consider that strengthening retained earnings to fund future business development and investments to strengthen our management foundation will ultimately deliver the greatest returns to shareholders.
For this reason, we have not paid dividends since our founding, and we intend to continue prioritizing the buildup of retained earnings for the foreseeable future.
While we intend to return profits to shareholders in the future by taking into account our operating results and financial position in each period, the timing and feasibility of dividend payments remain undetermined at this time.
We intend to use retained earnings effectively as capital for strengthening our financial position and funding investments to support business growth.
When dividends are paid, our basic policy is to pay dividends twice annually—interim and year-end dividends. The Board of Directors is the decision-making body for dividend payments. The Company's Articles of Incorporation provide that matters specified in Article 459, Paragraph 1 of the Companies Act regarding dividend payments may be determined by Board of Directors resolution, except where otherwise provided by law.

Since the Company is currently in a growth phase, it has not paid dividends since its founding and plans to prioritize building internal reserves for the time being. The Company intends to return value to shareholders in the future by taking into account business performance and financial condition in each period; however, the timing of implementation is undetermined. Should dividends be implemented, the basic policy is to pay twice annually. Internal reserves will be allocated to strengthening the management foundation and funding business growth investments.

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(2022/09/09)	0	0	0	-
FY2022	Actual(2022/09/09)	0	0	0	-
	Forecast(2021/09/10)	0	0	0	-
FY2021	Actual(2021/09/10)	0	0	0	-
FY2020	Actual(2021/09/10)	0	0	0	-

(4075) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)