<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: justify; text-justify: inter-ideograph">Our basic policy is to distribute profits backed by business performance while maintaining sufficient retained earnings necessary for future business development and strengthening our financial position.</p>
<p style="margin-left: 24px; text-align: justify; text-justify: inter-ideograph">Our basic policy is to pay dividends once per fiscal year as a year-end dividend. The decision-making authority for year-end dividends rests with the shareholders' meeting.</p>
<p style="margin-left: 24px; text-align: justify; text-justify: inter-ideograph">Based on the above policy, we have decided to pay a dividend of 440,630 yen per share for the current fiscal year.</p>
<p style="margin-left: 24px; text-align: justify; text-justify: inter-ideograph">Additionally, our articles of incorporation provide that interim dividends may be paid with September 30 as the record date, based on a resolution of the board of directors. The decision-making authority for interim dividends rests with the board of directors.</p>
<p style="margin-left: 24px; text-align: justify; text-justify: inter-ideograph">The dividend distribution for the current fiscal year is as follows.</p>
<div>
<table style="table-layout: fixed; width: 648px" cellpadding="0" cellspacing="0">
<colgroup>
<col style="width: 216px"/>
<col style="width: 216px"/>
<col style="width: 216px"/>
</colgroup>
<thead>
<tr style="height: 26.67px">
<td style="border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; width: 216px; vertical-align: middle; padding-bottom: 0px; padding-top: 0px; padding-left: 0px; padding-right: 0px">
<p style="margin-left: 0px; margin-right: 0px; text-align: center; line-height: 13.333333333333333333333333333px">Resolution Date</p>
</td>
<td style="border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; width: 216px; vertical-align: middle; padding-bottom: 0px; padding-top: 0px; padding-left: 0px; padding-right: 0px">
<p style="margin-left: 0px; margin-right: 0px; text-align: center; line-height: 13.333333333333333333333333333px">Total Dividend Amount (Millions of Yen)</p>
</td>
<td style="border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; width: 216px; vertical-align: middle; padding-bottom: 0px; padding-top: 0px; padding-left: 0px; padding-right: 0px">
<p style="margin-left: 0px; margin-right: 0px; text-align: center; line-height: 13.333333333333333333333333333px">Dividend per Share (Yen)</p>
</td>
</tr>
</thead>
<tbody>
<tr style="height: 26.67px">
<td style="border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; width: 216px; vertical-align: middle; padding-bottom: 0px; padding-top: 0px; padding-left: 0px; padding-right: 0px">
<p style="margin-left: 12px; margin-right: 10px; text-align: center">June 26, 2025</p>
<p style="margin-left: 12px; margin-right: 10px; text-align: center">Annual Shareholders' Meeting</p>
</td>
<td style="border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; width: 216px; vertical-align: middle; padding-bottom: 0px; padding-top: 0px; padding-left: 0px; padding-right: 0px">
<p style="margin-left: 0px; margin-right: 24px; text-align: right">5,067</p>
</td>
<td style="border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; width: 216px; vertical-align: middle; padding-bottom: 0px; padding-top: 0px; padding-left: 0px; padding-right: 0px">
<p style="margin-left: 0px; margin-right: 24px; text-align: right">440,630</p>
</td>
</tr>
</tbody>
</table>
</div>
<p style="text-align: justify; text-justify: inter-ideograph"> </p>

<p>Our basic policy is to secure internal reserves necessary for future business development and strengthening our management foundation, while implementing profit distributions backed by our business performance. We implement year-end dividends once annually as a general rule, though our articles of incorporation also permit interim dividends.</p>

(E40299) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)