<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Our basic policy is to pay dividends in line with business performance. We determine dividend amounts by taking into account the need to maintain the Company's competitiveness, improve profitability, strengthen our corporate foundation, and build sufficient internal reserves for future business development.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Our basic policy is to pay dividends once per fiscal year as a year-end dividend from retained earnings.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Dividend decisions are made by the shareholders' meeting.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">For the current fiscal year, we have decided to pay a dividend of 1 yen per share in accordance with the above policy. As a result, the dividend payout ratio for the current fiscal year is 28.65%.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Details of the dividend from retained earnings for the current fiscal year are as follows.</p>
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<p style="margin-left: 6px; text-align: center">Resolution Date</p>
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<p style="text-align: center">Total Dividend Amount<br/>(Thousands of Yen)</p>
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<p style="text-align: center">Dividend per Share<br/>(Yen)</p>
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<p style="text-align: center">December 24, 2025</p>
<p style="text-align: center">Annual Shareholders' Meeting</p>
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<p style="margin-right: 12px; text-align: right">13,020</p>
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<p style="margin-right: 12px; text-align: right">1</p>
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<p>Our dividend policy is based on dividends that reflect our business performance. We determine profit distribution by taking into account the need to strengthen our corporate foundation and build internal reserves to support future business expansion. Our basic policy is to pay dividends once per year as a year-end dividend from retained earnings.</p>

(E03928) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)