<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company recognizes the importance of providing appropriate returns to shareholders. Our basic policy is to implement dividends by balancing retained earnings with shareholder distributions. However, as of the date of this document, we believe the business is still in a growth phase. We consider that strengthening internal reserves and allocating funds to investments for business expansion and operational efficiency will provide the greatest benefit to shareholders. For this reason, we have not paid dividends since our founding, and the timing and possibility of future dividend payments remain undetermined. We plan to use retained earnings as a financial resource to strengthen our corporate foundation and support future business development in response to anticipated changes in the business environment.</p>
<p style="margin-left: 24px; text-align: left">When we do pay dividends, our basic policy is to distribute dividends once annually at the fiscal year-end. The dividend decision is made by the shareholders' meeting. Our articles of incorporation also provide that the Board of Directors may authorize interim dividends.</p>
<p style="text-align: left"> </p>

<p>Our basic dividend policy is to implement appropriate dividends while maintaining a balance with retained earnings. However, as we are currently in a growth phase, we have not yet implemented dividends and no implementation date has been determined. When dividends are implemented, our basic policy will be to pay dividends once annually at the fiscal year-end, with interim dividends also possible. We plan to use retained earnings as a source of funding for strengthening our corporate foundation and future business development.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/14)	0	0	0	-
FY2025	Actual(2025/05/14)	0	0	0	-
	Forecast(2024/05/13)	0	0	0	-
FY2024	Actual(2024/05/13)	0	0	0	-
	Forecast(2023/05/15)	0	0	0	-
FY2023	Actual(2023/05/15)	0	0	0	-
	Forecast(2023/02/13)	0	0	0	-
FY2022	Actual(2023/02/13)	0	0	0	-

【JP:7114】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)