Visional

<h3 class="smt_head2">3 [Dividend Policy]</h3>Our Group considers returning profits to shareholders as one of our key management priorities. However, we believe that enhancing shareholder value through building internal reserves for medium to long-term sustainable growth, and actively investing in human capital including recruitment, business operations, capital expenditures, and strategic partnerships ultimately delivers greater returns to shareholders.For the current fiscal year, we prioritized securing internal reserves and did not pay dividends for the reasons stated above. We intend to use retained earnings to pursue long-term corporate value enhancement through aggressive promotion of existing and new businesses, accelerated product development, expanded investment in human capital, and M&A investments.Going forward, we will consider profit distributions to shareholders, including dividend payments, taking into account our operating results and financial position in each period. However, the timing and feasibility of dividend implementation remain undetermined at this time.When we do implement dividend distributions, our basic policy is to pay dividends twice annually—interim and year-end dividends—and our Articles of Incorporation provide for the ability to pay interim dividends. Additionally, pursuant to Article 459, Paragraph 1 of the Companies Act, our Articles of Incorporation designate the Board of Directors as the decision-making body for dividend distributions, except where otherwise provided by law.

We view returning profits to shareholders as an important priority, while also building up retained earnings to actively invest in human resources and business development, thereby enhancing corporate value. Regarding dividends, we will consider each fiscal period's business performance and financial condition, though the timing of implementation remains undecided at this time. Should we implement dividends, we plan to distribute them twice annually as a general rule.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/09/11)	0	0	0	-
FY2025	Actual(2025/09/11)	0	0	0	-
	Forecast(2024/09/12)	0	0	0	-
FY2024	Actual(2024/09/12)	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(2021/09/13)	0	0	0	-
FY2021	Actual(2021/09/13)	0	0	0	-
	Forecast(2021/06/07)	0	0	0	-
FY2020	Actual(2021/06/07)	0	0	0	-

Visional (4194) Dividends

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Dividend History (Forecasts, Revisions, Actuals)