<h3>3. Dividend Policy</h3>
The Company regards returning profits to shareholders as an important management priority. However, as the Company was recently founded, we currently believe that allocating resources to aggressive investments for sustainable growth and business expansion represents the maximum profit return to shareholders. Accordingly, we have not paid dividends since our establishment.
Going forward, we intend to implement profit return measures to shareholders after considering the status of retained earnings and the business environment surrounding the Company. However, the timing and feasibility of dividend payments remain undetermined at this time. Retained earnings will be allocated to capital expenditures for further business expansion, personnel recruitment, and research and development.
When dividends are paid, the basic policy is to pay year-end dividends once annually. The decision-making authority for dividend payments rests with the shareholders' meeting.
To enable flexible profit returns to shareholders, our Articles of Incorporation provide that interim dividends may be paid annually with June 30 as the record date, subject to approval by the Board of Directors.

As the company is in its early stages, we currently do not pay dividends and prioritize investment in sustainable growth and business expansion. In the future, we plan to implement profit returns to shareholders by taking into account the status of retained earnings and the business environment. When dividends are implemented, we will base them on an annual year-end dividend. We plan to use retained earnings for capital expenditures, human resources recruitment, and research and development.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2026/02/13)	0	0	0	-
FY2024	Actual(2025/02/13)	0	0	0	-
FY2023	Actual(2024/02/14)	0	0	0	-
FY2022	Actual(2023/02/14)	0	0	0	-
FY2021	Actual(2023/02/14)	0	0	0	-

【JP:9338】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)