<h3>3. Dividend Policy</h3>
We recognize returning profits to shareholders as an important management priority. We intend to consider distributing retained earnings in the future, taking into account our operating results and financial condition. However, our policy prioritizes securing funds to support continuous business growth, and we believe strengthening internal reserves is essential. Since our company's establishment, we have not paid dividends, and no dividends were paid during the current fiscal year.
Going forward, we plan to consider profit returns while strengthening our earnings capacity and improving our business foundation, taking into account the status of internal reserves and the business environment. However, at this time, the possibility of implementing dividends and the timing of such implementation remain undetermined.
Retained earnings will be used to strengthen our financial position and to invest in future business expansion, including the recruitment and development of personnel.
When we distribute retained earnings as dividends, we plan to pay dividends once annually at the fiscal year-end. Our articles of incorporation set the record date for year-end dividends as March 31 each year and the record date for interim dividends as September 30 each year. We have provisions in our articles of incorporation allowing interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act. Additionally, our articles of incorporation provide that the Board of Directors may decide to distribute retained earnings and other distributions pursuant to Article 459, Paragraph 1 of the Companies Act.

In the future, we will consider dividends in light of our business performance and financial condition. However, at present, we prioritize securing funds to support continuous business growth and place importance on building up retained earnings. We plan to use retained earnings to strengthen our financial position and invest in business expansion, including hiring and developing talent. When we do implement dividends, we plan to distribute them once per year as a year-end dividend.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/05/13)	0	17	17	23.3%
FY2026	Actual(2026/05/13)	0	15	15	20.6%
	Revision(2025/11/12)	0	15	15	-
	Forecast(2025/05/14)	0	0	0	-
FY2025	Actual(2025/05/14)	0	0	0	-
	Forecast(2024/05/15)	0	0	0	-
FY2024	Actual(2024/05/15)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-

(5599) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)