<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">Regarding dividends, our basic policy is to pay them in a stable and consistent manner while taking into account the company's earnings situation. We determine dividend amounts with emphasis on strengthening our corporate foundation and building sufficient retained earnings to support future business development.<br/>
The company's basic policy is to pay dividends once per fiscal year, with the amount determined by resolution at the shareholders' meeting.<br/>
We intend to use retained earnings to pursue aggressive business expansion and strengthen our competitive position in the market, thereby working to expand our business operations.</p>
<p style="margin-left: 12px; margin-bottom: 6px; text-align: left; text-indent: 12px">The dividend for the current fiscal year is as follows.</p>
<div style="margin-left: 30px">
<table style="table-layout: fixed; width: 389px" cellpadding="0" cellspacing="0">
<colgroup>
<col style="width: 155px"/>
<col style="width: 120px"/>
<col style="width: 114px"/>
</colgroup>
<thead>
<tr style="height: 40px">
<td style="vertical-align: middle; width: 155px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="margin-left: 6px; text-align: center">Resolution Date</p>
</td>
<td style="vertical-align: middle; width: 120px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none ; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="text-align: center">Total Dividend Amount<br/>(Thousands of Yen)</p>
</td>
<td style="vertical-align: middle; width: 114px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none ; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="text-align: center">Dividend per Share<br/>(Yen)</p>
</td>
</tr>
</thead>
<tbody>
<tr style="height: 37px">
<td style="vertical-align: middle; width: 155px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 0px none ; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="text-align: center">December 23, 2025<br/>Annual Shareholders' Meeting Resolution</p>
</td>
<td style="vertical-align: middle; width: 120px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none ; border-top: 0px none ; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="margin-right: 12px; text-align: right">17,000</p>
</td>
<td style="vertical-align: middle; width: 114px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none ; border-top: 0px none ; border-right: 1px solid #000000; border-bottom: 1px solid #000000">
<p style="margin-right: 12px; text-align: right">5</p>
</td>
</tr>
</tbody>
</table>
</div>
<p style="margin-left: 24px; text-align: left"> </p>

<p>We maintain a basic policy of stable and continuous dividends while taking into account our business earnings. Dividends from retained earnings are paid once per year as a general rule and are decided by shareholder resolution. We utilize retained earnings to pursue aggressive business expansion and strengthen our competitive position in the market.</p>

(E02537) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)