<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. Our basic dividend policy is to strengthen our corporate foundation and build sufficient internal reserves for future business development, while maintaining dividends that reflect our business performance.
However, the Company is currently in a growth phase. To build sufficient internal reserves, we are not currently paying dividends. Going forward, we plan to consider implementing stable dividends.
The Company's articles of incorporation provide that, pursuant to Article 459, Paragraph 1 of the Companies Act, the Board of Directors may resolve to distribute surplus. Our basic policy is to conduct dividend distributions twice annually—interim dividends and year-end dividends.

Our basic policy is to continue paying dividends in accordance with business performance, with plans to consider stable dividends in the future. We aim to pay dividends twice annually—an interim dividend and a year-end dividend. Currently, as we are in a growth phase, we prioritize building internal reserves to strengthen our corporate foundation and support future business expansion.

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(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
FY2021	Actual(2023/02/14)	0	0	0	-

【JP:5240】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)