<h3>3. Dividend Policy</h3>
The Company recognizes returning profits to shareholders as an important management priority. Our basic policy is to maintain stable dividends while securing the internal reserves necessary for future business development and strengthening our financial position. However, we recognize that the Company is currently in a growth phase. We believe that the greatest return to shareholders comes from strengthening our financial foundation and building up internal reserves for business expansion, which we will allocate to growth investments. For this reason, we have not paid dividends since our founding, and we intend to continue prioritizing the accumulation of internal reserves for the foreseeable future.
We will use internal reserves effectively as investment capital for business expansion.
When dividends are paid, year-end dividends are the standard, paid once annually. However, our Articles of Incorporation provide for interim dividends as permitted under Article 454, Paragraph 5 of the Companies Act. The Board of Directors decides on interim dividends, while the General Meeting of Shareholders decides on year-end dividends.

Our basic policy is to secure internal reserves necessary for future business development and strengthening our management foundation, while providing stable dividends. Since we are currently in a growth phase, we plan to prioritize building up internal reserves in the near term and allocate them to business expansion investments. When dividends are paid, we will base this on an annual year-end dividend.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/08/14)	0	0	0	-
FY2025	Actual(2025/08/14)	0	0	0	-
	Forecast(2024/08/14)	0	0	0	-
FY2024	Actual(2024/08/14)	0	0	0	-
	Forecast(2023/08/14)	0	0	0	-
FY2023	Actual(2023/08/14)	0	0	0	-
	Forecast(2022/08/12)	0	0	0	-
FY2022	Actual(2022/08/12)	0	0	0	-
FY2021	Actual(2022/08/12)	0	0	0	-

(9557) Dividends

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Dividend History (Forecasts, Revisions, Actuals)