<h3>3. Dividend Policy</h3>
Our Group is still in a growth phase and views strengthening our financial position and securing competitiveness as key management priorities. At this time, we believe that building up retained earnings and allocating funds to investments for enhancing profitability and expanding business scale will lead to stable and sustainable profit returns to shareholders in the future. Accordingly, we are not paying dividends in the current fiscal year or at present.
Going forward, we intend to return profits to shareholders while taking into account the financial condition and operating results of each fiscal year. However, our current policy is to build up retained earnings and reinvest them. Therefore, the possibility of implementing dividends and the timing thereof remain undetermined.
We intend to use retained earnings effectively as funds for strengthening our financial position to stabilize our management foundation and for investments to support business growth.
When we do pay dividends, our basic policy is to implement year-end dividends once per year, with the shareholders' meeting as the decision-making body. Our Articles of Incorporation also provide that interim dividends may be implemented by board of directors resolution.

As a company in its growth phase, our basic policy is to retain earnings rather than pay dividends at this time. We will use retained earnings to strengthen profitability and invest in business expansion. In the future, we plan to return value to shareholders by considering our financial condition and business performance. When we do pay dividends, we intend to distribute them once annually as a year-end dividend.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/14)	0	0	0	-
FY2025	Actual(2025/10/14)	0	0	0	-
	Forecast(2024/10/11)	0	0	0	-
FY2024	Actual(2024/10/11)	0	0	0	-
	Forecast(2023/10/13)	0	0	0	-
FY2023	Actual(2023/10/13)	0	0	0	-
	Forecast(2022/10/14)	0	0	0	-
FY2022	Actual(2022/10/14)	0	0	0	-
	Forecast(2021/10/15)	0	0	0	-
FY2021	Actual(2021/10/15)	0	0	0	-
	Forecast(2021/04/14)	0	0	0	-
FY2020	Actual(2021/04/14)	0	0	0	-

(4176) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)