<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">　Our basic policy is to pay dividends after comprehensively considering our operating results and financial condition, while securing internal reserves necessary for future business development and strengthening our management foundation. However, for the four fiscal periods from February 2024 through February 2027, we are prioritizing the allocation of funds to human resources investment, service development, M&A, and other initiatives to realize our medium-term business plan for further growth and strengthen our business foundation. Accordingly, we have decided not to pay dividends on surplus during this period, and therefore we are declaring no dividend for the current fiscal period.</p>
<p style="margin-left: 24px; text-align: left">　Our basic policy is to pay year-end dividends once annually with a record date of the last day of February. The decision-making authority for dividend payments rests with the shareholders' meeting. Additionally, our articles of incorporation provide that interim dividends may be paid by board of directors resolution with a record date of August 31 each year. Our articles of incorporation also provide that we may pay dividends on surplus on other record dates as determined.</p>
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<p>Our basic policy is to implement profit dividends while securing retained earnings, taking into account overall business performance and financial condition. For the four fiscal periods from February 2024 through February 2027, we plan to suspend dividends in order to prioritize funding for human capital investment, service development, M&A, and other initiatives to realize our medium-term business plan. We base our dividend policy on annual year-end dividends, with interim dividends also possible.</p>

(4494) Dividends

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Dividend History (Forecasts, Revisions, Actuals)