<h3 class="smt_head2">3 [Dividend Policy]</h3>Regarding our profit distribution policy, our Group is currently in a growth and expansion phase. We believe that building up internal reserves is important, and that by allocating earnings to investments for strengthening profitability and establishing our business foundation, we can achieve further business expansion, which will lead to stable and continuous profit returns to shareholders in the future. Accordingly, we have not paid dividends since our establishment, and we intend to continue prioritizing the buildup of internal reserves for the foreseeable future.However, we recognize profit returns to shareholders as an important management priority. Regarding future dividend payments to shareholders, we will consider them comprehensively in light of business performance trends, financial condition, and future business and investment plans, while maintaining a balance with internal reserves. At this time, the possibility of implementing dividends and the timing of implementation remain undetermined.We intend to effectively utilize retained earnings to strengthen our financial position for long-term stability of our management foundation and to secure funding for future ongoing business operations.When we do pay dividends, our basic policy is to pay year-end dividends once annually, with the dividend decision made by the shareholders' meeting. Our articles of incorporation also provide that interim dividends may be approved by board of directors resolution.

As the company is in a growth and expansion phase, we currently maintain a no-dividend policy to strengthen our internal reserves. Future dividend implementation will be considered comprehensively based on business performance, financial condition, and other factors, though the timing remains undecided. Should dividends be implemented, our basic policy is to pay dividends once annually at the fiscal year-end. Internal reserves will be used to strengthen our financial position and fund business development.

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

(9244) Dividends

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