<h3 class="smt_head2">3 [Dividend Policy]</h3>We recognize that dividends are an important management priority as a means of returning profits to shareholders. Accordingly, our basic policy is to pay dividends while securing the internal reserves necessary for future business development and strengthening our financial foundation, taking into account our operating results and financial condition.However, we are currently in a growth phase. At this stage, we believe that retaining earnings internally rather than paying dividends to shareholders—to strengthen our financial foundation, fund business expansion investments, and enhance corporate value—represents the greatest return to shareholders.Since our establishment, we have not paid dividends, and we intend to continue focusing on internal retention for the foreseeable future. We plan to use retained earnings effectively as funds for future business development and strengthening our financial foundation.To provide flexible dividend payments to shareholders, we have established that the Board of Directors may, by resolution, pay surplus dividends as defined in Article 454, Paragraph 5 of the Companies Act to shareholders or registered pledge holders listed or recorded in the final shareholder registry as of June 30 each year.

Our basic dividend policy is to implement dividends in consideration of our operating results and financial condition. However, as we are currently in a growth phase, our policy is to prioritize internal reserves for the time being. We will allocate retained earnings to investments in business expansion and strengthening our management foundation, thereby enhancing shareholder returns through increased corporate value. We have adopted an interim dividend system.

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	-
	Forecast(2025/02/14)	0	0	0	-
FY2024	Actual(2025/02/14)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2022/05/13)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
FY2021	Actual(2022/05/13)	0	0	0	-

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