<h3>3. Dividend Policy</h3>
Regarding profit distribution, the Company is in a growth and expansion phase. We believe that building up internal reserves is important to strengthen our financial position for long-term stability of our management foundation and to achieve continuous business expansion and development. Since our establishment, we have not paid dividends, and we intend to continue prioritizing the accumulation of internal reserves for the foreseeable future.
We recognize maximizing shareholder value as one of our important management objectives. Regarding future dividend payments to shareholders, we will consider them comprehensively in light of business performance trends, financial condition, future business and investment plans, and other factors, while maintaining a balance with internal reserves. However, at this time, the possibility of implementing dividends and the timing of such implementation remain undetermined.
Our policy is to effectively utilize internal reserve funds to strengthen our financial position for long-term stability of our management foundation and to serve as capital for realizing future continuous business operations.
When distributing surplus, our basic policy is to implement year-end dividends once per fiscal year, with the shareholders' meeting serving as the decision-making body for dividend approval. Additionally, our articles of incorporation provide that the Company may implement interim dividends as prescribed in Article 454, Paragraph 5 of the Companies Act, by resolution of the Board of Directors.

For the time being, the company's policy is to prioritize building up retained earnings, and no dividends are currently being paid. Regarding future dividend implementation, the company will make decisions by comprehensively considering business performance, financial condition, investment plans, and other factors while maintaining a balance with retained earnings. Should dividends be implemented, the 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(2025/11/12)	0	0	0	-
FY2025	Actual(2025/11/12)	0	0	0	-
	Forecast(2024/11/13)	0	0	0	-
FY2024	Actual(2024/11/13)	0	0	0	-
	Forecast(2023/11/08)	0	0	0	-
FY2023	Actual(2023/11/08)	0	0	0	-
	Forecast(2022/11/09)	0	0	0	-
FY2022	Actual(2022/11/09)	0	0	0	-
	Forecast(2022/02/09)	0	0	0	-
FY2021	Actual(2022/02/09)	0	0	0	-

【JP:7069】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)