<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes returning profits to shareholders as an important management priority. We will implement dividend payments by comprehensively evaluating our financial condition, operating results, and overall management, while maintaining sufficient retained earnings for future business development and strengthening our management foundation.Going forward, we will determine dividends by comprehensively considering business performance, dividend payout ratio, and future growth strategies. However, at this time, the possibility of implementing dividends and the timing of such implementation remain undecided. We intend to effectively utilize retained earnings for investments to strengthen profitability and develop our business foundation, as well as for hiring personnel to support future growth.When the Company implements dividend distributions, it is our basic policy to conduct surplus dividends once per year at the fiscal year-end, with the decision authority for year-end dividends resting with the shareholders' meeting. Additionally, our Articles of Incorporation provide that interim dividends may be implemented by board of directors resolution.

We view returning profits to shareholders as an important priority. We will make dividend decisions by comprehensively assessing our financial position and business performance. However, we have not yet determined whether or when dividends will be implemented. If we do pay dividends, we plan to distribute them once annually as a year-end dividend. We intend to use retained earnings for investments that strengthen our earning capacity, develop our business foundation, and support growth initiatives such as strategic hiring.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/10)	0	0	0	-
FY2025	Actual(2025/10/10)	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	-
FY2020	Actual(2021/10/15)	0	0	0	-

(4370) Dividends

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