<h3>3. Dividend Policy</h3>
　　　The Company recognizes returning profits to shareholders as one of its important management priorities. While securing internal reserves necessary for future business development and strengthening its financial position,
　　the Company comprehensively considers its business performance and future outlook. We aim for a dividend payout ratio of approximately 30% and plan to implement dividends beginning with the fiscal year ending December 2025.
　　However, no dividend on surplus has been paid during the current fiscal year. When dividends on surplus are paid, the basic policy is to pay year-end dividends once annually. While the decision-making body for dividends is the shareholders' meeting,
　　the Articles of Incorporation provide that interim dividends may be paid by resolution of the Board of Directors.
　　　Internal reserves will be allocated to strengthen the Company's financial position for long-term stability of its management foundation and to enhance continuous business expansion,
　　thereby strengthening the business foundation.

The company targets a dividend payout ratio of approximately 30%. Based on comprehensive consideration of business performance and future outlook, the company plans to begin paying dividends from the fiscal year ending December 2025. While annual dividends at the end of the fiscal year are the standard practice, interim dividends are also possible. Retained earnings will be allocated to strengthen the financial foundation for long-term business stability and to support continuous business expansion.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	105	105	33.3%
FY2025	Actual(2026/02/13)	0	105	105	62.6%
	Forecast(2025/02/13)	0	105	105	31.9%
FY2024	Actual(2025/02/13)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
	Forecast(2023/04/28)	0	0	0	-
FY2022	Actual(2023/04/28)	0	0	0	-

(5257) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)