<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">The Company views returning profits to shareholders alongside strengthening its financial position and securing competitive advantage as key management priorities. As the Company is currently in a growth phase, we believe that building up retained earnings and allocating them to business expansion and operational efficiency investments will deliver the greatest returns to shareholders. Accordingly, for the time being, our policy is to prioritize strengthening our financial position by building up retained earnings. At this time, the possibility of implementing dividends and the timing of such implementation remain undetermined.</p><p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:0pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:9pt;">When surplus dividends are paid, the basic policy is to implement year-end dividends once annually. The Articles of Incorporation provide that interim dividends may be paid once per year in addition to year-end dividends, and that surplus dividends may be paid on other dates as determined by a record date. The Board of Directors holds authority over decisions regarding surplus dividend distributions.</p><p class="smt_text6" style="orphans:0;widows:0;"> </p>

<p>Since the company is currently in a growth phase, our basic policy is to strengthen our financial position by building up retained earnings for the time being, and to allocate these funds to investments in business expansion and operational efficiency. At this time, the possibility and timing of dividend payments remain undetermined. Should we distribute dividends from retained earnings, we will implement year-end dividends as our standard practice, with interim dividends also possible.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/14)	0	0	0	-
FY2025	Actual(2025/08/14)	0	0	0	-
	Forecast(2024/08/08)	0	0	0	-
FY2024	Actual(2024/08/08)	0	0	0	-
	Forecast(2023/08/10)	0	0	0	-
FY2023	Actual(2023/08/10)	0	0	0	-
FY2022	Actual(2023/08/10)	0	0	0	-

【JP:5884】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)