<h3>3. Dividend Policy</h3>
<p style="margin-left: 18px; text-align: left; text-indent: 12px">The Company's basic policy is to pay dividends in accordance with business performance. Dividend decisions are made by the shareholders' meeting. The Company has not established a specific basic policy regarding the number of dividend payments in each fiscal year.</p>
<p style="margin-left: 18px; text-align: left; text-indent: 12px">For the current fiscal year, no dividend is being paid because retained earnings are in a deficit position.</p>
<p style="text-align: left"> </p>

<p>Our basic dividend policy is to distribute dividends in accordance with our business performance. The shareholders' meeting is the decision-making body for dividend payments. We have not established a specific basic policy regarding the frequency of dividend distributions.</p>

(E04145) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)