<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. However, at this time, we believe it is essential to strengthen our financial position and build internal reserves to support business expansion through development investments. Accordingly, we have not paid dividends since our establishment.
Regarding dividends for the current fiscal year, we regret to inform you that, as previously disclosed, we will not pay dividends in order to strengthen our financial position and build internal reserves necessary for business expansion.
Going forward, while strengthening our earnings capacity and establishing our business foundation, we will consider providing stable and continuous profit returns to shareholders, taking into account the status of our internal reserves and the business environment surrounding the Company. However, the timing and feasibility of dividend payments remain undetermined at this time.
Our Articles of Incorporation provide that matters specified in Article 459, Paragraph 1 of the Companies Act, including dividend distributions, may be determined by Board of Directors resolution, except where otherwise provided by law. Additionally, our Articles of Incorporation provide that interim dividends may be paid by Board of Directors resolution with March 31 as the reference date each year.

We recognize returning profits to shareholders as an important priority. However, we currently prioritize strengthening our financial position and development investments for business expansion, and we continue our policy of retaining all earnings since our establishment. In the future, we will consider implementing stable and continuous profit returns to shareholders, taking into account progress in enhancing earnings capacity and establishing our business foundation, as well as the status of our retained earnings.

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(2022/02/14)	0	0	0	-
FY2021	Actual(2022/02/14)	0	0	0	-

(9258) Dividends

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Dividend History (Forecasts, Revisions, Actuals)