<h3>3. Dividend Policy</h3>
Our company is still in a growth phase and views strengthening our financial position and securing competitive advantage as key management priorities. At this time, we believe that building up retained earnings and allocating them to investments for enhancing profitability and expanding our business scale will lead to stable and sustainable profit returns to shareholders in the future. Accordingly, we are not paying dividends in the current fiscal year or at present.
Going forward, we intend to implement profit returns to shareholders while taking into account the financial condition and operating results of each fiscal year. However, the timing and feasibility of dividend payments remain undetermined at this time.
We intend to use retained earnings effectively as funds for strengthening our financial position to stabilize our management foundation and for investments to support business growth.
When we distribute surplus earnings, our basic policy is to pay year-end dividends once annually. Our articles of incorporation also provide for the possibility of paying interim dividends once per year.
The company's articles of incorporation provide that dividend distributions and other surplus distributions may be executed by board of directors resolution in accordance with Article 459, Paragraph 1 of the Companies Act.

We aim to strengthen our internal reserves and allocate them to investments that enhance our earning capacity and expand our business scale, thereby supporting stable dividends in the future. We will implement shareholder returns in the future by taking into account the financial position and operating results of each fiscal year, though the timing of dividend payments has not been determined at this time. When dividends are paid, we will implement year-end dividends as our standard practice, with interim dividends once per year also being possible.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/12)	0	0	0	-
FY2025	Actual(2026/02/12)	0	0	0	-
FY2024	Actual(2026/02/12)	0	0	0	-

(478A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)