<h3>3. Dividend Policy</h3>
　The Company has not paid dividends since its establishment. However, we recognize returning profits to shareholders as an important management priority.
　We currently view our Group as being in a growth phase and are focused on building up retained earnings. We intend to allocate retained earnings toward recruiting and developing talented personnel, as well as development expenses to strengthen and maintain the profitability of our services. We believe that pursuing further business expansion in this manner will lead to stable and sustainable profit returns to shareholders in the future.
　Regarding future dividend distributions, we intend to return profits to shareholders after considering our financial position, operating results, and cash flow situation for each period. However, the possibility of implementing dividends and the timing thereof remain undetermined at this time. We will also consider share buybacks as appropriate to implement flexible capital policies.
　When we do distribute dividends, our basic policy is to pay year-end dividends once annually. To enable flexible profit returns, our Articles of Incorporation provide that the Board of Directors may also decide on dividend distributions. Additionally, our Articles of Incorporation provide that the Company may pay interim dividends once per fiscal year with a record date of March 31 each year, subject to Board of Directors approval.

Currently in a growth phase, we are focused on building up retained earnings to fund business expansion. We allocate these reserves to personnel recruitment and development costs as well as service development expenses. While the timing of dividend implementation remains undecided, if and when we do implement dividends, our basic policy is to pay dividends once annually at the fiscal year-end. We also plan to consider share buybacks as appropriate as part of our flexible capital strategy.

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(2022/08/15)	0	0	0	-
FY2021	Actual(2022/08/15)	-	0	0	-

【JP:9553】Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)