<h3>3. Dividend Policy</h3>
The Company prioritizes securing internal reserves necessary for future business development and strengthening its financial position. To date, the Company has not paid dividends. At the current stage of the Company's growth, significant capital needs are anticipated for business expansion, human capital investment, and other initiatives to support sustainable growth. Accordingly, as a general rule, the Company will prioritize investment in these areas for the time being, and the implementation of dividends remains undecided.
However, the Company recognizes that returning profits to shareholders is an important management priority. In the future, the Company will consider implementing dividends once it determines that a sound financial foundation capable of providing stable and continuous profit returns has been established, taking into comprehensive account operating results, financial condition, cash flow status, progress toward achieving future business plans, and investment plans. As of the date of this document, the possibility of dividend implementation, timing, and dividend policy remain undecided.
The Company intends to allocate retained earnings to investments that enhance corporate value, including human resource recruitment for business expansion, growth investments, and strengthening of the financial foundation.
The Company's year-end dividend record date is December 31, and the interim dividend record date is June 30. The shareholder meeting is the decision-making body for both.

The company prioritizes securing internal reserves to support future business expansion and strengthen its financial position. Currently, no dividends are being paid, and dividend implementation remains undecided for the foreseeable future. The company's policy is to consider implementing dividends in the future once a financial foundation capable of delivering stable and continuous profit returns to shareholders has been established, taking into comprehensive account management performance and financial conditions. Retained earnings are allocated to investments that enhance corporate value, including human resource recruitment, growth investments, and strengthening the financial foundation.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
FY2024	Actual(2026/02/13)	0	0	0	-

(479A) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)