<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company views returning profits to shareholders as one of its key management priorities. We believe that the greatest return to shareholders comes from strengthening our financial position, building adequate internal reserves for business growth, and allocating funds to investments that diversify our revenue base and enhance our earning capacity.Going forward, we will consider dividend distributions to shareholders in light of our operating performance. However, at this time, the possibility and timing of dividend payments remain undecided. We intend to use retained earnings effectively as funds for future business expansion, taking into account our financial position.When dividends are paid, the basic approach will be year-end dividends with a record date of December 31. Our Articles of Incorporation also provide for interim dividends with a record date of June 30 once per year, as well as the ability to pay dividends with separately designated record dates to enable flexible profit returns to shareholders.

We recognize returning profits to shareholders as an important priority. However, at this time, we have not determined whether or when we will implement dividends. Our policy is to allocate retained earnings toward strengthening our financial position and investing in business growth. Should we implement dividends, we plan to distribute them once annually as a year-end dividend, with interim dividends also possible.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/02/13)	0	0	0	-
FY2025	Actual(2026/02/13)	0	0	0	-
	Forecast(2025/02/13)	0	0	0	-
FY2024	Actual(2025/02/13)	0	0	0	-
	Forecast(2024/02/14)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
FY2022	Actual(2024/02/14)	0	0	0	-

【JP:5619】Dividends

Dividend Policy

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Dividend History (Forecasts, Revisions, Actuals)