<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" 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:15pt;">The Company recognizes returning profits to shareholders as one of its important priorities. Our basic policy is to realize profit dividends to shareholders by taking into account our operating results and financial condition.</p><p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;text-indent:9pt;font-family:'ＭＳ 明朝';line-height:15pt;font-size:9pt;">However, as the Company is in a growth phase, we have prioritized securing internal reserves necessary for future business expansion and organizational strengthening, and have maintained a no-dividend policy since our founding. Currently, we continue to prioritize building up internal reserves, but our policy is to work toward paying dividends to shareholders in the future while taking into account our operating results and financial condition.</p><p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;text-indent:9pt;font-family:'ＭＳ 明朝';line-height:15pt;font-size:9pt;">Internal reserves will be effectively utilized as working capital for activities such as recruiting talented personnel, expanding our service infrastructure, and developing new services.</p><p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;text-indent:9pt;font-family:'ＭＳ 明朝';line-height:15pt;font-size:9pt;">When dividends are paid, our basic policy is to do so once per year. Our Articles of Incorporation provide that dividends may be paid with record dates other than the fiscal year-end record date (August 31) and interim dividend record date (February 28). Additionally, our Articles of Incorporation provide that, except where otherwise provided by law, matters specified in Article 459, Paragraph 1 of the Companies Act may be resolved by the Board of Directors to authorize dividend payments.</p>

<p>Our basic policy is to provide dividend payments to shareholders in consideration of our business performance and financial condition. However, as we are currently in a growth phase, we prioritize building up internal reserves and have maintained a no-dividend policy since our founding. When we do begin paying dividends, we plan to do so once per year as our basic policy. We intend to use retained earnings for talent acquisition, expansion of our service infrastructure, and development of new services.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/10)	0	0	0	-
FY2025	Actual(2025/10/10)	0	0	0	-
	Forecast(2024/10/11)	0	0	0	-
FY2024	Actual(2024/10/11)	0	0	0	-
	Forecast(2023/10/12)	0	0	0	-
FY2023	Actual(2023/10/12)	0	0	0	-
	Forecast(2022/10/12)	0	0	0	-
FY2022	Actual(2022/10/12)	0	0	0	-
FY2021	Actual(2022/10/12)	0	0	0	-

【JP:5129】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)