<h3>3. Dividend Policy</h3>
The Company views returning profits to shareholders alongside strengthening its financial position to enhance competitiveness as important management priorities. As the Company is in a growth phase, we believe that building up retained earnings and executing new investments for business expansion will contribute to long-term profit returns to shareholders.
For this reason, the Company has not paid dividends since its founding. Going forward, our basic policy is to maintain appropriate retained earnings for the purpose of future business investments and strengthening our management foundation. We intend to comprehensively balance profit returns to shareholders with building retained earnings, and will respond flexibly according to business performance and market conditions. However, at this time, the possibility of implementing dividends and the timing of such implementation remain undetermined.
Retained earnings will be effectively utilized as funds for strengthening our financial position and new investments for continued business expansion.
When surplus dividends are paid, the basic practice is to pay dividends once annually at the fiscal year-end, with the shareholders' meeting serving as the decision-making body for year-end dividends, as stipulated in our Articles of Incorporation. Additionally, our Articles of Incorporation provide that the Board of Directors may resolve to pay interim dividends as defined in Article 454, Paragraph 5 of the Companies Act to shareholders or registered pledgees recorded in the final shareholder register as of December 31 each year.

Our basic policy is to maintain appropriate retained earnings for future business investments and strengthening our management foundation. At this time, we have not determined whether to implement dividends. Should we decide to pay dividends, we will implement them primarily as year-end dividends, while maintaining the capability to pay interim dividends as well. We plan to use retained earnings as funds for strengthening our financial position and for new investments to support continued business expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/14)	0	0	0	-
FY2025	Actual(2025/08/14)	0	0	0	-
	Forecast(2024/08/14)	0	0	0	-
FY2024	Actual(2024/08/14)	0	0	0	-
	Forecast(2023/08/10)	0	0	0	-
FY2023	Actual(2023/08/10)	0	0	0	-
	Forecast(2022/11/14)	0	0	0	-
FY2022	Actual(2022/11/14)	0	0	0	-

【JP:5125】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)