<h3 class="smt_head2">3 [Dividend Policy]</h3>Our group recognizes returning profits to shareholders as an important management priority. However, we currently view our group as being in a growth phase. We believe that strengthening our internal reserves and allocating funds to investments that diversify our revenue base and enhance profitability will ultimately lead to greater returns to shareholders through further business expansion. While we intend to implement profit returns to shareholders in the future by taking into account our operating results and financial position in each period, the possibility of dividend implementation and its timing remain undetermined at this time.Our company's articles of incorporation provide for interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act. When distributing retained earnings, our basic policy is to implement dividends twice a year, at the interim and year-end periods.The Board of Directors is responsible for determining dividends.

At this stage of growth, our policy is to build up retained earnings and allocate them to investments that diversify our revenue base and strengthen our earning power, thereby pursuing further business expansion. While we intend to return profits to shareholders in the future by taking into account our operating results and financial position in each period, the possibility and timing of dividend implementation are currently undetermined. Should we implement dividends, our basic policy is to do so twice per year.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/16)	0	0	0	-
FY2025	Actual(2026/02/16)	0	0	0	-

【JP:476A】Dividends

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