Basic Policy for Profit Distribution

We position the return of profits to shareholders as one of our important management priorities. Currently, our group is in a phase of growth and expansion. To strengthen our management base and promote active business development, we are enhancing our internal reserves to strengthen our financial structure and support investments aimed at expanding our business. We believe that achieving further business growth through these initiatives will lead to the maximum return of profits to our shareholders.

For this reason, at present, the implementation and timing of dividends remain undecided. However, moving forward, we plan to discuss concrete shareholder return plans, such as expanding the shareholder benefits program or considering the timing of dividend payments, at key milestones in our business performance.

Furthermore, in the event of distributing surplus, our basic policy is to pay year-end dividends, with the decision-making body being the General Meeting of Shareholders. Our Articles of Incorporation also stipulate that interim dividends can be paid by resolution of the Board of Directors.

Shareholder Incentives

Purpose of Introducing Shareholder Benefit Program
We aim to achieve sustainable growth and corporate value enhancement. In light of these circumstances, we have decided to introduce a shareholder benefit program with the aim of increasing the attractiveness of investment in our shares and expanding the shareholder base.

Outline of Shareholder Benefit Program
・Target shareholders: From June 2025 onwards, shareholders who hold five unit (500 shares) or more at the end of June or December every year.
・Benefits: Digital gift certificate worth 25,000 yen

Date of presentation
The shareholder benefits with a record date of June 30 will be sent out with the notice of the Annual General Meeting of Shareholders as in the past. Details of sending the shareholder benefits with a record date of December 31 will be announced as soon as they are determined.