<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;">The Company regards returning profits to shareholders as an important management priority. However, as the Company was recently founded, we believe that allocating resources to aggressive investments for sustainable growth and business expansion will provide the greatest return to shareholders. For this reason, the Company has not paid dividends since its establishment.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">Regarding future dividend policy, we intend to implement profit returns to shareholders after considering 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. Retained earnings will be used for capital investments, personnel recruitment, research and development, and other initiatives to further expand our business.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">When distributing surplus earnings, the Company's basic policy is to pay year-end dividends once annually. However, the Articles of Incorporation provide for the possibility of interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act. The Board of Directors decides on interim dividends, while the General Meeting of Shareholders decides on year-end dividends.</p><p class="smt_text6" style="orphans:0;widows:0;"> </p>

<p>Currently, we prioritize growth investments and do not pay dividends. However, we plan to consider profit distribution measures in the future based on the status of retained earnings and the business environment. Retained earnings will be used for capital expenditures, personnel recruitment, and research and development. If we implement dividends, our basic policy will be to pay dividends once per year at the fiscal year-end.</p>

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(2025/02/12)	0	0	0	-
FY2024	Actual(2025/02/12)	0	0	0	-
	Forecast(2024/02/13)	0	0	0	-
FY2023	Actual(2024/02/13)	0	0	0	-
	Forecast(2023/02/13)	0	0	0	-
FY2022	Actual(2023/02/13)	0	0	0	-
	Revision(2022/11/10)	0	0	0	-
	Revision(2022/05/13)	0	0	-	-
	Forecast(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-
	Forecast(2021/11/11)	0	0	0	-
FY2020	Actual(2021/11/11)	0	0	0	-

【JP:4379】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)