<h3>3. Dividend Policy</h3>
The Company recognizes the continuous expansion of corporate value and the return of profits to shareholders as important management priorities.
However, to prioritize strengthening our financial position and building sufficient retained earnings to support aggressive business expansion, we have maintained a no-dividend policy to date.
Going forward, we intend to implement stable and continuous profit returns to shareholders through dividends, while balancing retained earnings necessary for future business expansion with consideration of each period's business performance and financial condition.
Retained earnings will be utilized as medium- to long-term investment capital to respond to anticipated changes in the business environment and to pursue further business expansion.
When dividends are paid, our basic policy is to conduct year-end dividends once annually, with the shareholders' meeting as the decision-making body. Additionally, our articles of incorporation provide that the Board of Directors may resolve to pay interim dividends with September 30 as the record date each year.

We are committed to providing stable and continuous shareholder returns through dividends while balancing the need for internal reserves required for future business expansion, taking into account our financial performance and financial position each period. When distributing retained earnings, our basic policy is to pay dividends once per fiscal year as a year-end dividend. We plan to use retained earnings as a source of funding for medium to long-term investments.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2027	Forecast(2026/05/14)	0	0	0	-
FY2026	Actual(2026/05/14)	0	0	0	-
	Forecast(2025/05/13)	0	0	0	-
FY2025	Actual(2025/05/13)	0	0	0	-
	Forecast(2024/05/09)	0	0	0	-
FY2024	Actual(2024/05/09)	0	0	0	-
	Forecast(2023/05/09)	0	0	0	-
FY2023	Actual(2023/05/09)	0	0	0	-
	Forecast(2022/05/10)	0	0	0	-
FY2022	Actual(2022/05/10)	0	0	0	-
	Forecast(2021/05/11)	0	0	0	-
FY2021	Actual(2021/05/11)	0	0	0	-
	Forecast(2021/02/09)	0	0	0	-
FY2020	Actual(2021/02/09)	0	0	0	-

(7090) Dividends

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Dividend History (Forecasts, Revisions, Actuals)