<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes returning profits to shareholders as an important management priority. However, at present, we believe that strengthening our financial foundation and retaining earnings for aggressive business expansion—which will be allocated to strengthening our financial position and funding business growth—represents the maximum profit return to shareholders.Going forward, while enhancing profitability and establishing our business foundation, we intend to implement stable and continuous profit returns to shareholders, taking into account the status of retained earnings and the business environment surrounding the Company. However, 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 toward long-term stability of our management foundation and for realizing continuous expansion and development of our business.When distributing surplus earnings, our basic policy is to implement year-end dividends once annually, with the shareholders' meeting as the decision-making body. Additionally, our Articles of Incorporation provide that interim dividends may be implemented by resolution of the Board of Directors.

Our policy is to provide stable and continuous returns to shareholders in the future. However, for the time being, we prioritize strengthening our management foundation and expanding our business by building up internal reserves. The timing of dividend payments has not been determined at this time. 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(2026/02/12)	0	0	0	-
FY2025	Actual(2026/02/12)	0	0	0	-
	Forecast(2025/02/13)	0	0	0	-
FY2024	Actual(2025/02/13)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/13)	0	0	0	-
FY2022	Actual(2023/02/13)	0	0	0	-
	Forecast(2022/02/10)	0	0	0	-
FY2021	Actual(2022/02/10)	0	0	0	-
	Forecast(2021/05/12)	0	0	0	-
FY2020	Actual(2021/05/12)	0	0	0	-

【JP:4192】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)