<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">　The Company has not paid dividends since its establishment; however, we recognize returning profits to shareholders as an important management priority. That said, we believe the Company is in a growth phase, and allocating retained earnings to strengthen our financial position and fund business expansion investments will ultimately benefit shareholders. While we intend to implement shareholder returns in the future by taking into account business conditions and financial status, the possibility and timing of dividend payments remain undetermined at this time.</p>
<p style="margin-left: 24px; text-align: left">　When distributing surplus, our basic policy is to implement year-end dividends once annually. Our Articles of Incorporation provide that interim dividends may be paid once per year in addition to year-end dividends, and that surplus distributions may be made on other dates as determined by the Board. Furthermore, matters concerning surplus distributions and other items specified in Article 459, Paragraph 1 of the Companies Act may be determined by Board resolution, except where otherwise provided by law.</p>
<p style="text-align: left"> </p>

<p>Since our establishment, we have not paid dividends. However, we intend to return profits to shareholders in the future by taking into account our business environment and financial condition. We are currently in a growth phase and prioritize strengthening our internal reserves and allocating funds to business expansion investments. If we do pay dividends, our basic policy is to distribute them once per year as a year-end dividend.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/10/15)	0	0	0	-
FY2025	Actual(2025/10/15)	0	0	0	-
	Forecast(2024/10/10)	0	0	0	-
FY2024	Actual(2024/10/10)	0	0	0	-
	Forecast(2023/10/12)	0	0	0	-
FY2023	Actual(2023/10/12)	0	0	0	-
	Forecast(2023/07/13)	0	0	0	-
FY2022	Actual(2023/07/13)	0	0	0	-

(5574) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)