<h3>3. Dividend Policy</h3>
Our basic policy is to secure internal reserves necessary for future business development and strengthening of our management foundation, while implementing profit dividends in consideration of our operating results and financial condition.
Our basic policy is to pay dividends twice annually—interim dividends and year-end dividends—when we distribute retained earnings in the future. The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors. Our articles of incorporation provide that interim dividends may be implemented by board resolution.
Currently, we are not paying dividends as we prioritize strengthening our financial condition and management foundation through the accumulation of internal reserves.
Regarding dividends for the 17th fiscal year, we will pay no dividend. We intend to use retained earnings to enhance cost competitiveness in response to anticipated changes in the business environment, strengthen our technology development system to meet market needs, and make strategic investments to advance our global business strategy.
The timing and possibility of future dividend payments remain undetermined.

Our basic dividend policy is to secure internal reserves for future business development and strengthening our management foundation, while implementing profit dividends in consideration of our operating results and financial condition. When dividends are paid, we will implement them twice annually as a general rule. Currently, we prioritize strengthening our financial position and management base, and therefore maintain a no-dividend policy. We will invest retained earnings effectively in improving cost competitiveness, strengthening our technology development system, and advancing our global strategy.

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(2024/06/14)	0	0	0	-
FY2024	Actual(2024/06/14)	0	0	0	-
	Forecast(2023/06/09)	0	0	0	-
FY2023	Actual(2023/06/09)	0	0	0	-
	Forecast(2022/06/10)	0	0	0	-
FY2022	Actual(2022/06/10)	0	0	0	-
	Forecast(2021/06/11)	0	0	0	-
FY2021	Actual(2021/06/11)	0	0	0	-
	Forecast(2020/12/11)	0	0	0	-
FY2020	Actual(2020/12/11)	0	0	0	-

【JP:4382】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)