<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left">The Company has considered providing stable profit returns to shareholders as one of its most important priorities. Our basic policy is to distribute earnings by comprehensively balancing management performance, financial condition, dividend payout ratio, and the need to maintain sufficient internal reserves for future business development.</p>
<p style="margin-left: 24px; text-align: left">However, as announced on April 2, 2025, in the "Notice Regarding Results of Public Tender Offer for Our Shares by JG27 Corporation and Changes in Parent Company and Principal Shareholder," the Company's ordinary shares are scheduled to be delisted from the stock exchange following the public tender offer for our shares by the offeror (hereinafter "this public tender offer") and subsequent related transactions. Additionally, as stated in the "Notice Regarding Revision of Year-End Dividend Forecast (No Dividend) for the Fiscal Year Ending March 31, 2025, and Abolishment of Shareholder Benefit Program" announced on December 26, 2024, the offeror has determined the purchase price in this public tender offer on the premise that no year-end dividend will be paid as of March 31, 2025. Based on these circumstances, the Company has resolved not to implement a year-end dividend.</p>
<p style="margin-left: 84px; text-align: left; text-indent: -48px"> </p>

<p>Our basic policy is to provide stable profit returns to shareholders by comprehensively considering our business performance, financial condition, dividend payout ratio, and the need to build internal reserves for future business development. However, due to our planned delisting through a public tender offer, we are currently not implementing dividends.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2025	Actual(2025/05/15)	-	-	0	-
FY2024	Actual(2024/05/15)	-	-	0	58.7%
FY0	Actual(2023/11/13)	-	-	50	-

(E05218) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)