<h3>3. Dividend Policy</h3>
The Company believes that retaining earnings is important to further strengthen our financial position and prepare for the future, and that this approach serves to secure shareholder value over the long term. Accordingly, as a basic policy, we do not make dividend decisions based solely on current performance.
The Company's basic policy is to distribute dividends once per fiscal year from retained earnings as year-end dividends. Dividend decisions are made by the shareholders' meeting.
Regarding dividends for the current fiscal year, we regret to inform you that we will not pay dividends in order to further strengthen our financial position.
Retained earnings will be allocated to cost reduction efforts and capital investments for operational improvements to enable us to respond to anticipated changes in the business environment.

The Company does not make dividend decisions based solely on earnings performance. Instead, the basic policy emphasizes retained earnings to strengthen the corporate foundation and prepare for future needs. The Company will distribute dividends once per year as a year-end dividend, with retained earnings allocated to capital investments for operational improvements.

(E00368) Dividends

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