<h3>3. Dividend Policy</h3>
The Company recognizes shareholder returns as an important management priority. Our basic policy is to strengthen earnings capacity to secure dividend resources and to provide continuous and stable dividends over the medium to long term.
Our basic policy is to pay dividends once per year at the fiscal year-end. Our Articles of Incorporation specify the record date for year-end dividends as October 31 and the record date for interim dividends as April 30. The Articles of Incorporation also provide that matters specified in Article 459, Paragraph 1 of the Companies Act, including surplus dividends, may be determined by Board of Directors resolution, except where otherwise provided by law.
The Company currently recognizes that our Group is in a growth phase. We allocate retained earnings to investments in business expansion and organizational development, and are committed to continuous business growth and enhancement of corporate value. Going forward, we will consider the optimal allocation among shareholder returns, retained earnings, and employee compensation, taking into account the status of business foundation development, investment plans, performance, and financial condition. However, the timing and feasibility of dividend implementation are currently undetermined. No dividend has been paid in the current fiscal year for the reasons stated above.

Our basic policy is to provide continuous and stable dividends over the medium to long term. When dividends are paid, we distribute them once annually as a year-end dividend. Since we are currently in a growth phase, we allocate retained earnings to investments in business expansion and organizational development. We are committed to achieving sustained business growth and enhancing corporate value through this approach.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/12/12)	0	0	0	-
FY2025	Actual(2025/12/12)	0	0	0	-
FY2024	Actual(2025/12/12)	0	0	0	-

(462A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)