<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes that providing appropriate shareholder returns is one of the most important management priorities. Our basic policy is to implement dividends at appropriate levels while maintaining a balance between profit distribution and retained earnings. However, as of the date of this document, the Company is in a growth phase. We believe that pursuing further business expansion will deliver the greatest returns to shareholders. Accordingly, we are not currently paying dividends, and the timing and possibility of future dividend payments remain undetermined.Retained earnings will be used effectively to strengthen our financial position, support future business development, and fund the recruitment and retention of talented personnel necessary for business expansion.When the Company pays dividends on surplus earnings in the future, the basic policy is to do so once per year. However, our Articles of Incorporation provide for the possibility of interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act. The decision-making authority for dividends is the Board of Directors for interim dividends and the General Meeting of Shareholders for year-end dividends.

Our basic policy is to implement appropriate dividends while maintaining a balance with retained earnings. However, as we are in a growth phase, we currently do not pay dividends, and the timing of implementation remains undetermined. We plan to use retained earnings as funds for strengthening our financial position, expanding our business operations, and enhancing personnel recruitment. When we implement dividends in the future, we will do so once per year as a general rule.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/11/13)	0	0	0	-
FY2025	Actual(2025/11/13)	0	0	0	-
	Forecast(2024/11/13)	0	0	0	-
FY2024	Actual(2024/11/13)	0	0	0	-
	Forecast(2023/11/15)	0	0	0	-
FY2023	Actual(2023/11/15)	0	0	0	-
	Forecast(2022/11/18)	0	0	0	-
FY2022	Actual(2022/11/18)	0	0	0	-
	Forecast(2021/11/12)	0	0	0	-
FY2021	Actual(2021/11/12)	0	0	0	-
	Forecast(2021/08/13)	0	0	0	-
FY2020	Actual(2021/08/13)	-	0	0	-

(4937) Dividends

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