<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes that returning profits to shareholders is an important management priority. However, as of the date of this document, we consider ourselves to be in a growth phase. We believe that strengthening our financial position to adapt to changes in the business environment and building up internal reserves for business expansion will ultimately provide the greatest return of profits to shareholders. For this reason, we have not paid dividends in past fiscal years, including the current fiscal year.<p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:14pt;font-size:9pt;">Our basic policy is to strengthen earnings capacity and establish our business foundation while comprehensively considering the status of internal reserves and the overall business environment, and then to examine profit returns to shareholders. As of the date of this document, the possibility and timing of dividend payments remain undetermined. We intend to use internal reserves effectively for research and development investments and recruitment and training expenses to secure talented personnel, in order to strengthen future earnings capacity.Our basic policy is to pay dividends once per year as a year-end dividend. Our Articles of Incorporation provide that matters specified in Article 459, Paragraph 1 of the Companies Act may be determined by Board of Directors resolution, except where otherwise provided by law.The record dates for dividend payments are August 31 for year-end dividends and the end of February for interim dividends. Our Articles of Incorporation also provide that we may set other record dates for dividend payments as needed.

Currently in a growth phase, the company does not pay dividends and prioritizes strengthening its financial position and building internal reserves for business expansion. Going forward, while enhancing profitability and establishing a solid business foundation, the company will consider shareholder returns based on internal reserve levels and management conditions, with dividends to be paid once annually at fiscal year-end as a basic policy. Internal reserves will be allocated to research and development investments and recruitment and training expenses for talent acquisition.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/15)	0	0	0	-
FY2025	Actual(2025/10/15)	0	0	0	-
	Forecast(2024/10/15)	0	0	0	-
FY2024	Actual(2024/10/15)	0	0	0	-
	Forecast(2023/10/13)	0	0	0	-
FY2023	Actual(2023/10/13)	0	0	0	-
	Forecast(2022/10/13)	0	0	0	-
FY2022	Actual(2022/10/13)	0	0	0	-
	Forecast(2022/07/14)	0	0	0	-
FY2021	Actual(2022/07/14)	0	0	0	-

(5026) Dividends

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