<h3>3. Dividend Policy</h3>
The Company recognizes that returning profits to shareholders is an important management priority. We are committed to providing stable profit returns to our shareholders while maintaining adequate internal reserves for ongoing capital investments in safety measures and service improvements, as well as for future business development.
The Company is authorized to pay dividends twice annually: an interim dividend and a year-end dividend. The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors. The Company's articles of incorporation stipulate that "the board of directors may declare an interim dividend with a record date of September 30 each year."
Regarding dividends for the current fiscal year, the Company was unable to secure sufficient distributable profits as defined under the Companies Act. Accordingly, we regret to inform that no dividend will be paid, continuing the policy from the previous fiscal year.

Our basic policy is to return profits to shareholders on a stable basis, while taking into account the need for continuous capital investment in safety measures and service improvements, as well as internal reserves to prepare for future business development. We are authorized to pay dividends twice a year—interim dividends and year-end dividends.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/15)	0	0	0	-
FY2025	Actual(2025/05/15)	0	0	0	-
	Forecast(2024/05/15)	0	0	0	-
FY2024	Actual(2024/05/15)	0	0	0	-
	Forecast(2023/05/12)	0	0	0	-
FY2023	Actual(2023/05/12)	0	0	0	-
	Forecast(2022/05/13)	0	0	0	-
FY2022	Actual(2022/05/13)	0	0	0	-
	Forecast(2021/05/14)	0	0	0	-
FY2021	Actual(2021/05/14)	0	0	0	-
	Forecast(2020/11/13)	0	0	0	-
FY2020	Actual(2020/11/13)	0	0	0	-

(9012) Dividends

Dividend Policy

Dividend per Share

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Dividend History (Forecasts, Revisions, Actuals)