<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company recognizes profit returns to shareholders as an important management strategy. Our basic policy is to actively invest in new businesses for future growth, maintain a sound financial position, and simultaneously return profits to shareholders. We intend to use retained earnings to invest in securing talented personnel and opening new business locations to support future business expansion.In accordance with Article 459, Paragraph 1 of the Companies Act, the Company has established bylaws providing that year-end dividends (with a record date of March 31) and interim dividends (with a record date of September 30) shall be paid through Board of Directors resolutions. The Board of Directors serves as the decision-making body for dividend distributions.<p class="smt_text2" style="orphans:0;widows:0;text-align:justify;padding-left:9pt;padding-right:0pt;margin-top:0pt;margin-bottom:0pt;text-indent:9pt;font-family:'ＭＳ 明朝';letter-spacing:0pt;line-height:15pt;font-size:15pt;"> For the current fiscal year, the Company will implement a year-end dividend (initial dividend) from the perspective of returning profits to shareholders.From the next fiscal year onward, the dividend policy is expected to be maintained under LITALICO Media & Solutions Inc. (current corporate name: LITALICO Inc.), which will become the Company's parent company through a stock exchange.

Our basic policy is to actively invest in new businesses for future growth, maintain a sound financial position, and return profits to shareholders. We plan to use retained earnings to invest in securing excellent talent and opening new business locations. We implement dividends through board resolutions, consisting of year-end and interim dividends.

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