Basic Policy for Profit Distribution

We regard the return of profits to shareholders as one of the important management issues. However, at present, we believe that we are in the process of growth expansion, working to strengthen our financial position and working to expand our business by working to enhance our internal reserves to strengthen our management base and actively develop our business. By allocating to capital investment, we believe that achieving further business expansion will lead to the greatest return of profits to our shareholders.
Therefore, no dividend will be paid, and for the time being we will continue to improve our internal reserves as working capital to expand purchases for growth and the like. In the future, we will plan to consider the return of profits to shareholders in the form of dividends, taking into consideration the financial situation and business results of each fiscal year, but at the moment, the implementation and timing of dividends etc. Is undecided.
In addition, when distributing surplus, our basic policy is to pay a year-end dividend, and the decision-making body for dividends is the general meeting of shareholders. The Articles of Incorporation also stipulate that the Company can pay interim dividends 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
・Eligible shareholders: Shareholders holding 100 or more shares of the Company's stock on the shareholders' register as of the record date (the last day of June each year)
・Benefits: QUO Card for 500yen

Date of presentation
The gift cards are enclosed with Notice of the Annual General Meeting of Shareholders and sent in early September.