<h3 class="smt_head2">3 [Dividend Policy]</h3><p class="smt_text2" style="orphans:0;widows:0;">Our basic policy is to implement appropriate profit distribution by comprehensively considering future business development and other factors, while balancing dividend payments as profit returns to shareholders, internal reserves for strengthening our management structure and future business expansion, and incentives for executives and employees to enhance management vitality.<br/>　However, our company is currently in a growth phase and at a stage where building up internal reserves is necessary. Accordingly, we have not paid dividends on surplus since our establishment. Going forward, we will decide on dividends by comprehensively considering business performance, dividend payout ratio, and future growth strategies. At present, the possibility of implementing dividends and the timing thereof remain undetermined.<br/>　Internal reserve funds will be allocated to investments for strengthening our management structure and expanding our business in response to anticipated changes in the operating environment. When we do pay dividends on surplus, our basic policy is to implement year-end dividends once annually, with the decision-making authority vested in the shareholders' meeting. Additionally, our articles of incorporation provide that interim dividends may be paid by board of directors resolution, with the base date set as the last day of February each year.</p>

<p>Our basic dividend policy balances profit distribution to shareholders, retained earnings, and employee incentives in a manner we consider appropriate. Currently, we are in a growth phase and have not paid dividends since our establishment. However, we plan to make future dividend decisions by comprehensively considering our business performance, dividend payout ratio, and other relevant factors. We allocate retained earnings to strengthen our management structure and fund business expansion investments. When we do implement dividends, we plan to distribute them once annually 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(2024/10/15)	0	0	0	-
FY2024	Actual(2024/10/15)	0	0	0	-
	Forecast(2023/10/13)	0	0	0	-
FY2023	Actual(2023/10/13)	0	0	0	-
	Forecast(2022/10/14)	0	0	0	-
FY2022	Actual(2022/10/14)	0	0	0	-
	Forecast(2021/10/15)	0	0	0	-
FY2021	Actual(2021/10/15)	0	0	0	-
FY2020	Actual(2021/10/15)	0	0	0	-

(6522) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)