<h3>3. Dividend Policy</h3>
The Company recognizes shareholder returns as an important management priority. Our policy is to implement stable and continuous dividends over the medium to long term, taking into comprehensive consideration the securing of retained earnings to address capital needs for business performance and expansion. However, as the Company is currently in a growth phase, we prioritize securing the retained earnings necessary since our founding to strengthen our financial position and support future business development. We intend to use retained earnings for operational funding of our various businesses and growth investments required for new business initiatives, thereby working to enhance corporate value. At this time, the possibility of future dividend payments and the timing of such payments remain undetermined.
The Company's basic policy is to pay dividends once annually at the fiscal year-end, with the dividend decision authority vested in the shareholders' meeting. Additionally, the Company's articles of incorporation provide that interim dividends as defined in Article 454, Paragraph 5 of the Companies Act may be paid by board of directors resolution with June 30 as the reference date each year.

Our policy is to provide stable and continuous dividends over the medium to long term. However, since we are currently in a growth phase, we prioritize securing retained earnings. We plan to use retained earnings for business operations and growth investments in new ventures to enhance corporate value. Our basic policy is to pay dividends once per year at the fiscal year-end.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/12)	0	0	0	-
FY2025	Actual(2026/02/12)	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(2023/11/14)	0	0	0	-
FY2022	Actual(2023/11/14)	0	0	0	-

(5590) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)