<h3>3. Dividend Policy</h3>
The Company has not paid dividends since its founding, as we believe it is important to first strengthen our financial foundation and actively invest in business operations necessary to sustain growth in our developing business. Given that we expect continued revenue growth driven by increasing service users, we recognize the need to prioritize business investment in the near term and build a revenue base for medium- to long-term growth.
However, we recognize that returning profits to shareholders is an important management priority. Going forward, we will consider dividend payments by comprehensively taking into account our operating results and financial condition, as well as our business and investment plans and business environment, while maintaining a balance with retained earnings. We intend to use retained earnings effectively as a source of funds for strengthening our corporate foundation and supporting future business development.
The Company's dividend record dates are set as November 30 each year for year-end dividends and May 31 each year for interim dividends. The Board of Directors serves as the decision-making body for dividends, in accordance with Article 459, Paragraph 1 of the Companies Act.

The company prioritizes strengthening its financial foundation and growth investments, and has not paid dividends since its founding. Going forward, business investment will remain the priority in the near term. However, the company will consider dividend payments while balancing retained earnings, taking into account operating results and financial condition. Retained earnings will be used to strengthen the company's financial structure and fund future business development.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2026/01/14)	0	0	0	-
FY2025	Actual(2026/01/14)	0	0	0	-
	Forecast(2025/01/14)	0	0	0	-
FY2024	Actual(2025/01/14)	0	0	0	-
	Forecast(2024/01/12)	0	0	0	-
FY2023	Actual(2024/01/12)	0	0	0	-
	Forecast(2023/01/13)	0	0	0	-
FY2022	Actual(2023/01/13)	0	0	0	-
	Forecast(2022/04/14)	0	0	0	-
FY2021	Actual(2022/04/14)	0	0	0	-

【JP:9215】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)