<h3>3. Dividend Policy</h3>
The Company has not paid dividends since its establishment. However, we recognize returning profits to shareholders as an important priority. To achieve long-term profit returns to shareholders, we believe it is necessary to build up internal reserves and pursue proactive business expansion that anticipates changes in the business environment. Specifically, as our Group is currently in a growth phase, we consider it important to respond quickly to talent acquisition and development, investments to strengthen services, advertising and sales promotion to strengthen sales operations, and other growth investments. For this reason, we have not paid dividends to date, and our policy is to continue building internal reserves in the near term to prepare for these growth investments.
The possibility of implementing dividends and the timing thereof remain undetermined at this time. However, in the future, we will consider returning profits to shareholders by taking into account our financial condition, operating results, and the balance with internal reserves needed for business development.
When we do pay dividends from retained earnings, our basic policy is to pay year-end dividends once per fiscal year, with the shareholders' meeting as the decision-making body. The Company's articles of incorporation also provide that interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act may be paid by resolution of the Board of Directors.

As the company is currently in a growth phase, we prioritize building internal reserves to fund growth investments such as securing and developing talent and strengthening our services. In the future, we will consider returning profits to shareholders by balancing our financial position, operating results, and internal reserves. When dividends are implemented, our basic policy is to pay dividends once per year at the fiscal year-end.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/05/12)	0	0	0	-
FY2020	Actual(2021/05/12)	0	0	0	-

(4178) Dividends

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Dividend History (Forecasts, Revisions, Actuals)