<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company views returning profits to shareholders alongside strengthening its financial position and securing competitive advantage as important management priorities. We currently consider ourselves to be in a growth phase and believe that building up retained earnings and allocating them to investments for business expansion and operational efficiency will provide the greatest return of profits to shareholders. For this reason, we have not paid dividends since our founding and intend to continue prioritizing the buildup of retained earnings for the foreseeable future. While we plan to consider returning profits to shareholders in the future by taking into account business results for each fiscal year, the possibility of implementing dividends and the timing thereof remain undetermined at this time.Retained earnings will be used effectively to strengthen our financial position for stabilizing our management foundation and to provide funding for continued business expansion.<p class="smt_text1" 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;font-size:9pt;">When surplus dividends are paid, the basic policy is to conduct dividend payments twice annually—interim and year-end dividends—with the final decision made at the end of the fiscal year. The Board of Directors serves as the decision-making body for dividends. In accordance with Article 459, Paragraph 1 of the Companies Act, our Articles of Incorporation provide that the Board of Directors may authorize surplus dividend payments by resolution. This arrangement grants the Board of Directors authority over dividend distributions to enable flexible and timely returns of profits to shareholders.<p class="smt_text6" style="orphans:0;widows:0;text-align:justify;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:0pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:15pt;">

The company is currently in a growth phase and has not paid dividends since its founding. For the foreseeable future, the policy is to build up retained earnings. Retained earnings will be used to strengthen the financial position and fund investments for business expansion. Should the company implement dividends in the future, it will be on a semi-annual basis as a general rule. The company will consider returning profits to shareholders while taking into account the operating results of each fiscal year.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/13)	0	0	0	-
FY2025	Actual(2025/05/13)	0	0	0	-
	Forecast(2024/05/13)	0	0	0	-
FY2024	Actual(2024/05/13)	0	0	0	-
	Forecast(2023/05/12)	0	0	0	-
FY2023	Actual(2023/05/12)	0	0	0	-
FY2022	Actual(2023/05/12)	0	0	0	-

(5253) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)