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© 2025 dip Corporation. dip Corporation Prime Market of the Tokyo Stock Exchange (Code: 2379) July 15, 2025 FY’26/2 Q1 Financial Results
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© 2025 dip Corporation. 1 01 Toward Enhancing Corporate Value P02 02 FY’26/2 Q1 Financial Results P12 03 Full-Year Earnings Forecast for the FY’26/2 P16 05 Business Overview and Progress in the DX Business P28 06 Shareholder Returns P35 07 Appendix P38 04 Progress in the Personnel Recruiting Services Business P20 Contents
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© 2025 dip Corporation. 2 1. Deployment of “Spot Baitoru”, a Spot Part-time Job Service 2. Business Strategy for dip in the AI Era 3. Evolution of Sales Organization 4. Development of Human Capital Toward Enhancing Corporate Value 01
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© 2025 dip Corporation. Expand number of postings and increase worker count 1. Deployment of “Spot Baitoru”, a Spot Part-time Job Service ① 3 Promote sales in combination with Baitoru (Companies that have signed up for Baitoru can use Spot Baitoru for free*) By making use of the high drawing power of Spot Baitoru, the recruitment capabilities of client companies will be increased and sales at Baitoru will expand ■Number of workers 2.3x ■Number of job postings 1.6x * The service usage fee paid by the client company is equivalent to 30% of the salary paid to the worker. To facilitate payment of the Good Job Bonus, this fee is broken into two parts; the basic usage fee (20%) plus the Good Job fee for improving worker conditions (10%). At this time, the basic usage fee (20%) is waived for clients who also sign up to use our flagship Baitoru service. Clients using only the Spot Baitoru service will pay the full-service usage fee (30%). FY’25/2 Q4 FY’26/2 Q1 FY’25/2 Q4 FY’26/2 Q1
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© 2025 dip Corporation. 1. Deployment of “Spot Baitoru”, a Spot Part-time Job Service ② 4 Launch large-scale hybrid promotion*1 The first*2 in Japan to offer the unique “Good Job Bonus” feature, which aims to improve the terms and conditions of part-time workers ＜Good Job bonus payment example: 5 hours worked at 1,400 yen per hour＞ At the end of the shift the company evaluates the worker‘s performance. If a worker achieves a “Good” rating, they will receive a bonus in addition to their hourly wage. Companies can secure superior workers and improve repeat rates. Good Job Bonus（Patent pending） *4 Good Job fee is paid by companies that support improvements in the treatment of fixed-term employees Contract of direct employment Salary (7,000 yen) + Basic usage fee (20％) ＋ Good Job fee (10％)*4 Total：9,100 yen *Payroll processing services Salary (7,000 yen) ＋Good Job Bonus (700 yen) Total：7,700 yen *1 Optimize utilization of various channels such as digital advertising (SNS, web, SEO, etc.) and mass advertising (TV commercials, transportation advertising) *2 Based on our own research ■Deploy transportation advertising at hub stations (Shinjuku, Shibuya, Shin-Yokohama) ■CM brand icon experiences on Spot Baitoru. The video has reached 4.55 million views in 4 days.*3 ▲Large board advertisement inside the ticket gate at JR Shin-Yokohama Station ▲Signage advertisement at Shinjuku Station on the Keio New Line *3 Total number of views compiled from 9:00 a.m. on July 14 on the official Baitoru YouTube channel, YouTube Shorts, and official Baitoru TikTok account
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© 2025 dip Corporation. 1. Deployment of “Spot Baitoru”, a Spot Part-time Job Service ③ 5 ■A newspaper advertisement reflecting our corporate stance* （Published in June 19, 2025） At major spot work agencies, situations have arisen where the company posting the job unilaterally cancels the employment immediately before the start of work, yet do not pay the equivalent of the wagesbased on the view that “an employment contract has not been established.” In July 2025, the Ministry of Health, Labour and Welfareissued guidance clearly stating that in job matching on a first-come, first-served basis, an employment contract is established at the time of application by the job seeker, and the company posting the job must pay the full salary. In addition, the Ministry called on intermediary businesses to assist in the establishment of an appropriate labor management system. dip had already proactively fulfilled compliance by April 2025. In June, we published an advertisement expressing our ongoing commitment to providing user-first services. (Note) According to Article 115 of the Labor Standards Act, the statute of limitations for wage claims, including severance pay, is generally three years. ■Our response (April 10, 2025 onwards) ・The Company will bill the employer for 100% of the salary equivalent of the scheduled work hours and pay it to the user. ・The Company will pay the equivalent amount of salary to our users who have lost the opportunity to work for the same reason in the past. Press release URL：https://pdf.irpocket.com/C2379/KHnJ/NPGa/vvtj.pdf ■Ministry of Health, Labour and Welfare “Labor Management for Spot Work”（July 4, 2025） Ministry of Health, Labour and Welfare URL :https://www.mhlw.go.jp/stf/newpage_59197.html * Details are provided separately in Appendix page 52.
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© 2025 dip Corporation. 2. Business Strategy for dip in the AI Era ① User Employment process Notification of vacancies to dip, enabling immediate posting of job ads Find a new job through dialogue with dip AI dip Services provided for each process Creating resumes Setting up interviewsJob selection WorkEmployment End of employment Arranging interview scheduleJob posting Shift management Employment Vacancy arises Client company Recruitment process Baitoru Talk Baitoru Spot Baitoru Interview Scheduling KOBOT 6 etc. Released resume creation feature utilizing generative AI (in June 2025) In May 2024, we launched “dip AI,” Japan's first job search service utilizing generative AI. Through continuous improvements in accuracy and functionality, we are able to provide solutions tailored to employment and recruitment workflows. By maintaining connections with users and client companies, we consolidate the data that allows us to develop a unique AI platform.
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© 2025 dip Corporation. 2. Business Strategy for dip in the AI Era ② Progress of “Baitoru Talk” ■Number of contracted companies ■Number of users ■Introduction Examples of Companies*2 *2 Including companies conducting test implementations Approx. 800 Full-scale sales launch Full-scale sales launch Jan. Feb. Mar. Apr. May Jun. Jan. Feb. Mar. Apr. May Jun. Approx. 13,000 (Unit：Companies) (Unit：people) 7 The number of companies using “Baitoru Talk*1” is growing rapidly. Aiming for 2 million users Spot job posting feature to be added in September. Connect with spot hiring needs *1 A communication app for part-time employees and store managers, equipped with features such as collecting preferred shift availability and coordinating shift swaps. (Details are provided separately in Appendix page 56)
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© 2025 dip Corporation. 8 3. Evolution of Sales Organization ■Our sales staff, who have expert knowledge of the issues facing our corporate clients, will implement the most appropriate proposal from among all of dip services ■By improving the expertise of our sales staff, we aim to increase the value we provide to our corporate clients and significantly improve productivity. Improving employee retention through a sense of contribution and increased self-efficacy Sales Divisions Placement Services Media Services DX Services ・・・ LogisticsFood and beverage Medical Nursing Care Welfare Improve corporate value Specialized knowledge increases Improve productivity Improve working conditions Change to Solution Organization effective June 1 Sales representatives feel a greater sense of personal growth. Client companies have high expectations for expanded value
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© 2025 dip Corporation. 9 (Reference) Feedback from employees and customers after changing to the solution system ・Until now, I refrained from discussing topics specific to the logistics industry because I thought it would be difficult for others to understand, but from now on, I would like to consult with you as a professional in the industry. ・I was able to hear about actual cases where problems were solved in the industry, so I find it very reliable. ・After the organizational changes, I immediately received proposals from the sales team regarding industry challenges, and I feel that they are seriously committed to this change. ・By consulting with sales representatives who have an expanded knowledge of the industry, I am hopeful that this will broaden the scope of proposals based on case studies from other companies in the same industry. ・We expect to receive timely information about competitors. ・By dealing with a specialist in the industry, I expect to be able to consult on issues other than recruitment. ＜Customer feedback＞＜Employee comments＞ ・There is much to learn every day, but I feel that it will lead to growth, and I would like to build my career in this system. ・When I told customers that I specialize in the construction industry, many of them asked me to provide information on market conditions, which made me feel that they had gained trust in me. ・When customers learn that I specialize in the food and beverage industry, they sometimes tell me about issues that are troubling the industry as a whole. By becoming a sales representative specializing in the industry, I feel that the nature of the consultations I receive from customers has changed. ・I find fulfillment in leveraging my experience at my previous staffing agency to propose fundamental solutions as a sales representative specializing in the staffing industry. ・ At dip, we have traditionally focused on providing staffing solutions to address challenges in the medical and nursing care industries. However, I am excited about the opportunity to offer a variety of approaches, including job advertising, to help our customers solve their problems.
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© 2025 dip Corporation. 1,349 1,532 1,341 1,566 1,837 1,742 1,800 2,000 ~ 4. Development of Human Capital ① 10 ■Number of sales personnel （YoY -5％） Note) Number of sales personnel (including full-time employees, contract employees and part-time employees) at the end of each fiscal year (Unit：people) FY’20/2 FY’21/2 FY’22/2 FY’23/2 FY’24/2 FY’25/2 FY’26/2 FY’27/2 （YoY +3％） （YoY +11％~） Aim to increase sales staff by 10% or more in the medium term The hiring of 100 mid-career recruits for this term is progressing as planned. In the second half of the year, we expect to exceed last year's number of personnel.
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© 2025 dip Corporation. 4. Development of Human Capital ② 11 (Reprint) KPI targets for the FY’26/2 Streamline the creation of business meeting minutes AI generated meeting minutes are automatically linked to CRM, eliminating the need for sales staff to manually enter information which contributes to reduced administrative work time and increased productivity. A function that allows AI to analyze meeting minutes and suggest ways to improve on business negotiations is planned for future implementation. ■Main initiatives Number of sales presentations 104 % (Note) Year-on-year comparison during the busy season Order success rate 104 % Unit price per order 104 % Centralize multiple tools used by sales staff （To be released this fiscal year） Previously, multiple tools were used in a series of sales processes, such as recording telemarketing calls and preparing proposal materials, but these have been consolidated into a single tool. Customer information registered in each tool is centralized, streamlining customer information management by sales representatives. AI-driven business transformation is progressing smoothly Aiming for further improvements in productivity
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© 2025 dip Corporation. 12 FY’26/2 Q1 Financial Results 02
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© 2025 dip Corporation. 1. FY’26/2 Q1 Financial Results ① 13 Entire Company Sales 15,279 15,786 +3.3% Operating income 4,023 3,377 (16.1)% Ordinary income 3,997 3,329 (16.7)% Net income attributable to owners of parent 2,804 2,294 (18.2)% FY’25/2 Q1 Results FY’26/2 Q1 Results YoY Sales 13,572 13,995 +3.1% Segment Profit 5,714 4,991 (12.7)% Sales 1,707 1,791 +4.9% Segment Profit 763 1,078 +41.3% Personnel Recruiting Services Business DX Business Excluding the 1.05 billion yen* investment in Spot Baitoru, the profit growth rate for existing businesses is +10% Sales growth accelerated compared to the previous quarter. Sales and profits progressed as planned at the beginning of the period * In addition to advertising investment, the amount of impact on the P/L in the Q1 related to human resources and developmentinvestment, etc. （Unit：Million Yen）
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© 2025 dip Corporation. Source New active job openings-to-applicants ratio: The Ministry of Health, Labor and Welfare's "General Employment Placement Report (Job Security Service Statistics)". 4.7% 1.3% (4.2)% (6.2)% (5.3%) (5.5%) (4.6%) (3.5)% (3.0)% 12.5% 7.6% 4.7% 4.9% 7.2% 3.6% 2.9% 0.9% 3.4% Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 ■Media Services sales YoY vs New active job openings-to-applicants ratio YoY Media Services sales Shohei Ohtani became the brand ambassador 1. FY’26/2 Q1 Financial Results ② 14 FY’24/2 FY’25/2 FY’26/2 New active job openings-to-applicants ratio (Roughly in line with the market growth rate) *Applicable industries include traffic security, cleaning of commercial facilities and hotels, and leisure-related services. The market is showing a recovery trend, particularly in light work, logistics, and service* sectors The gap between media sales growth and market growth is widening, accelerating market share gains
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© 2025 dip Corporation. 1,666 1,785 2,610 3,778 5,444 5,176 9,722 10,741 FY'25/2 Q1 FY'26/2 Q1 1. FY’26/2 Q1 Financial Results ③ 15 ■Breakdown in SG&A (Million Yen) Personnel costs and related expenses* Others Advertising and sales promotional expenses * Personnel costs and related expenses include salaries and welfare benefits as well as recruitment related expenses and educational expenses. The improvement in sales productivity has resulted in a decrease in the labor cost ratio (-2.8 % pt) Strengthening investment in advertising for Spot Baitoru. Advertising and sales promotion expenses ratio increased YoY (+6.8% pt) 【Personnel costs and related expenses】 Decrease due to year-on-year decline in number of employees 【Advertising and sales promotional expenses】 In addition to existing services, we have boosted advertising investment in Spot Baitoru 【Others】 Increase in rent due to expansion of head office
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© 2025 dip Corporation. 16 1. FY’26/2 Full-year Forecasts 2. Outlook for Revenue and Profit for the FY’27/2 Full-Year Earnings Forecast for the FY’26/2 03
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© 2025 dip Corporation. 1. FY’26/2 Full-year Forecasts ① 17 Assumptions The market for part-time and temporary job advertisements is expected to continue its gradual recovery from the previous year Entire Company Sales 56,386 60,000 ＋6.4% Operating income 13,405 12,000 (10.5)% Ordinary income 13,257 11,900 (10.2)% Net income attributable to owners of parent 8,951 8,000 (10.6)% FY’25/2 Results YoY Sales 49,662 52,600 ＋5.9% Segment Profit 18,379 17,100 (7.0)% Sales 6,723 7,400 ＋10.1% Segment Profit 3,391 4,200 ＋23.9% Personnel Recruiting Services Business DX Business FY’26/2 Forecast （Unit：Million Yen） No change in the forecast for this fiscal year
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© 2025 dip Corporation. 77 72 86 101 116 121 149 20.8% 90 32 24.2% 90 22.6% 111 18.4% 99 19.7% 111 23.2% 139 29.0% 126 41.9% 128 37.6% 140 33.5% 165 35.9% 193 34.8% 196 31.8% 192143 73 56 115 127 134 120 436 306 374 493 537 563 600 FY'20/2 Results FY'21/2 Results FY'22/2 Results FY'23/2 Results FY'24/2 Results FY'25/2 Results FY'26/2 Forecasts 1. FY’26/2 Full-year Forecasts ② Breakdown of Costs (Reprint) 18 10.4% 33.0％ 23.9％ 23.7％15.0％ 23.4％ 23.8％ 20.0％ (100 million yen) Note： Figures for periods prior to FY’22/2 are estimates based on the revenue recognition standard. （Pre-pandemic） Operating Profit Margin Cost of Sales Other SG&A expenses Personnel expenses Operating income Net sales Advertising/ Sales promotion expenses Cost approach 【Personnel expenses】 Personnel numbers are expected to increase year-on-year in the second half of the year. However, as the average number of personnel for the full year is expected to be below the previous year's level, personnel expenses are expected to decrease year-on-year. 【Advertising / Sales promotion expenses】 Accelerate investment in Spot Baitoru. 【Cost of sales and other SG&A expenses】 Increased system-related costs for Spot Baitoru / dip AI / Baitoru Talk, and costs associated with office consolidation for the solution sales structure.
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© 2025 dip Corporation. 13.4 b 12 bn 17 bn 17 bn 18 bn 2. Outlook for Revenue and Profit for the FY’27/2 56.3 bn 65 bn60 bnSales Operating profit Operating profit margin FY’27/2 （30th） FY’25/2 （28th） FY’26/2 （29th） 23.8％ 30.2％ 20.0％ 30.0％ 26.2％Upfront investment 6 bn Upfront investment 3.6 bn ・Spot Baitoru：4bn yen ・Others 2bn yen (dip AI / Baitoru Talk / Sales promotion support products of DX Business / AI tool / temporary cost, etc.) （Yen） Year-on- year growth rate 4.8％ 6.4％ 8.3％ 19 Next fiscal year, we expect operating income to increase significantly to over 17 billion yen Aiming for sales growth of 6% this fiscal year and 8% next fiscal year through monetization of upfront investments
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© 2025 dip Corporation. 1. FY’26/2 Q1 Results 2. FY’26/2 Business Plan Progress in the Personnel Recruiting Services Business 04 20
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© 2025 dip Corporation. 1. FY’26/2 Q1 Results ① Media Services 21 （Million Yen） ■Media Services* sales trends *Media Services: Baitoru, Baitoru NEXT, Baitoru PRO, Hatarako.net Note： Figures for periods prior to FY’22/2 are estimates based on the revenue recognition standard. Growth exceeded the market growth rate Continued market share expansion Year-on-year increase of 3.4% （+430 million yen） 10,703 8,055 7,588 10,594 11,913 12,772 13,204 FY’20/2 Q1 FY’21/2 Q1 FY’22/2 Q1 FY’23/2 Q1 FY’24/2 Q1 FY’25/2 Q1 FY’26/2 Q1
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© 2025 dip Corporation. 13,847 10,751 12,770 14,484 15,965 17,278 16,818 FY’20/2 Q1 FY’21/2 Q1 FY’22/2 Q1 FY’23/2 Q1 FY’24/2 Q1 FY’25/2 Q1 FY’26/2 Q1 1. FY’26/2 Q1 Results ② Media Services Number of Contracted Companies 22 Year-on-year decrease of 2.7% （- 460 companies） ■Media Services number of contracted companies (Unique*) * Companies subscribing to multiple media (Baitoru, Baitoru NEXT, Baitoru Pro and Hatarako.net) are counted only once The number of contracted companies decreased year-on-year （Companies）
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© 2025 dip Corporation. 257 244 198 244 248 246 261 FY’20/2 Q1 FY’21/2 Q1 FY’22/2 Q1 FY’23/2 Q1 FY’24/2 Q1 FY’25/2 Q1 FY’26/2 Q1 1. FY’26/2 Q1 Results ③ Media Services Contract Unit Price 23 （Thousand yen） Year-on-year increase of 6.1% （+15,000 yen） ■Media Services contract unit price trends (Unique*) * Companies subscribing to multiple media (Baitoru, Baitoru NEXT, Baitoru Pro and Hatarako.net) are counted only once Market share is expanding, mainly among major client companies and human resources companies, leading to an increase in unit prices
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© 2025 dip Corporation. Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 24 Baitoru (Reference) FY’22/2 FY’23/2 FY’24/2 FY’25/2 FY’26/2 ■Number of app downloads ■Trends in MAU* Note: Created by the Company based on the number of app downloads extracted from the data.ai. Note: Created by the Company based on the number of app users extracted from the data.ai. * Monthly Active Users Continued to be "No. 1" in number of app downloads MAU is steadily increasing. Aiming for early achievement of "No.1" status Competing Media A Competing Media B Aggregation Site C Baitoru Competing Media A Aggregation Site C FY’22/2 FY’23/2 FY’24/2 FY’25/2 FY’26/2
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© 2025 dip Corporation. 10,703 8,055 7,588 10,594 11,913 12,772 13,204 628 598 663 644 689 774 731 11,332 8,654 8,251 11,246 12,614 13,572 13,995 FY’20/2 Q1 FY’21/2 Q1 FY’22/2 Q1 FY’23/2 Q1 FY’24/2 Q1 FY’25/2 Q1 FY’26/2 Q1 25 (Reference) Personnel Recruiting Services Business FY’26/2 Q1 Results （Million Yen） ■ Personnel Recruiting Services Business sales trends Sales of Permanent Placement Services*1 Sales of Media Services*2 59 Others 25 11 8 Note： Figures for periods prior to FY’22/2 are estimates based on the revenue recognition standard. Year-on-year increase of 3.1% （+ 420 million yen ） 1 1 *1 Permanent Placement Services：Nurse de Hatarako, Nursing Care de Hatarako *2 Media Services: Baitoru, Baitoru NEXT, Baitoru PRO, Hatarako.net
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© 2025 dip Corporation. 3 4 2 1 5 26 2. FY’26/2 Business Plan ① Progress in Q1 and Topics for Q2 Sell existing media in conjunction with Spot Baitoru and DX products. Increase recruitment numbers to promote an increase in the number of client companies and in the unit price per customer Maximize the number of users hired by providing shift work via Spot Baitoru and recruitment support using DX products. We aim to increase our share of major client companies, expand the number of small and medium-sized companies and increase unit prices. Improve productivity by evolving into a Solution Organization Converted to an industry focused sales organization from a regional focus. Sales staff with industry expertise provide the best possible proposals from all of dip‘s services in response to the issues faced by client companies. Increase the value provided to client companies, improve take of clients’ recruiting budget (wallet share), and significantly increase productivity. Expand the sales base through reinforcement of new graduate and mid-career hiring and build a high-productivity sales organization through the use of AI We plan to hire 100 mid-career employees as immediate contributors, and active recruitment of new graduate sales in 2026 is planned. We will prevent staff turnover by building a detailed training system and revisiting the compensation system. Further utilize AI to improve the order rate and increase the amount of activity. Expand sales through agencies Expand sales through agency channels by leveraging the agency network established and strengthened in the previous FY and accelerating cross-selling of products such as Baitoru, Spot Baitoru, and DX products. Monetize Permanent Placement Services While working to improve the productivity of career advisors, we will expand our share of the recruitment budget in the medical and nursing care fields by combining media, personnel recruitment, and DX products. We are preparing to incorporate dip AI into our business and use it to improve productivity. Strategy for the current fiscal year Progress in Q1 and Topics for Q2 (Progress in Q1) ・The number of job postings and workers on Spot Baitoru is steadily increasing. (Topics for Q2) ・Continue promoting bundled sales with Baitoru. (Progress in Q1) ・Utilizing our agency network to strengthen presence in suburban and rural areas. (Topics for Q2) ・ Continue the initiatives from Q1 (Progress in Q1) ・Productivity among career advisors has improved. (Topics for Q2) ・A defined mechanism for proposing combinations of media, human resources, and DX products. (Progress in Q1) ・Launched the Solution Organization in June. (Topics for Q2) ・Ongoing handover of assigned client companies. (Progress in Q1) ・Mid-career recruitment (100 hires) on track. ・Promoting operational reforms through the use of AI. (Topics for Q2) ・Continued focus on enhancing mid-career recruitment and driving operational reforms.
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© 2025 dip Corporation. 43,633 18,850 29,865 11,830 34,448 9,436 44,577 14,849 47,801 17,175 49,662 18,379 52,600 17,100 Sales Segment profit Sales Segment profit Sales Segment profit Sales Segment profit Sales Segment profit Sales Segment profit Sales Segment profit 27 2. FY’26/2 Business Plan ② (Reprint) Note：Figures for periods prior to FY’22/2 are estimates based on the revenue recognition standard. *Baitoru, Baitoru NEXT, Baitoru PRO, Hatarako.net, Nurse de Hatarako, Nursing Care de Hatarako （Million Yen） ■ Personnel Recruiting Services Business* sales and segment profit +6% YoY (7)% YoY FY’21/2 Actual FY’22/2 Actual FY’24/2 Actual FY’23/2 Actual FY’26/2 Forecast FY’20/2 Actual FY’25/2 Actual A planned sales growth rate of 6%. Forecast of reduced profits due to upfront investment in Spot Baitoru
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© 2025 dip Corporation. 28 1. Product Lineup for DX Business 2. FY’26/2 Q1 Results 3. FY’26/2 Business Plan Business Overview and Progress in the DX Business 05
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© 2025 dip Corporation. 1. Product Lineup for DX Business 29 Workflow Solution KOBOTs Automatically schedules recruitment interviews with applicants. (Automatic response by chatbots) Provides paperless solutions for part-time worker onboarding and labor management. Creates recruiting webpages on behalf of clients. Quickly produces original pages featuring Baitoru’s unique functions, such as workplace introduction videos. Corporate Recruiting Page KOBOT Interview Scheduling KOBOT Personnel Administration KOBOT Launched in Nov. 2019 From ¥30,000/month Launched in Jul. 2021 From ¥24,000/month Stock Product Flow product Stock Product Stock Product Sales Support for Temp Agency KOBOT Automatically creates a list of target companies for sales activities of temp agencies. Calls companies on sales list on behalf of temp agencies. Temp Agency KOBOT Stock Product Sales Promotion Support KOBOTs Launched in Dec. 2021 From ¥9,800/month Issues membership certificate on LINE; offers store visit reward points and coupons. Supports marketing activities by restaurants and retailers. Patronage KOBOT Stock Product Taking necessary measures for MEO* on behalf of our clients Improved store display in map search Stock Product Launched in Mar. 2023 From ¥30,000/month *Map Engine Optimization： For the Google Maps engine, take various measures to ensure that search results are displayed at the top of the list. MEO KOBOT Launched in Oct. 2023 From ¥20,000/month Reservations can be made from social media accounts, and a reservation log function helps restaurants manage their bookings Stock Product Social Media Booster KOBOT Launched in Jun. 2021 From ¥20,000/month Launched in Sep. 2019 From ¥40,000/month
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© 2025 dip Corporation. *1 “Temp Agency KOBOT for Interview Scheduling” and “Interview Scheduling KOBOT” being sold with a contract term of one year or longer will be included in the "stock sales" category since the churn rate has improved. *2 Interview Scheduling KOBOT contract terms of less than 1 year 38 40 35 100 139 175 220 308 420 775 818 859 897 941 1,004 1,063 1,159 1,234 1,237 1,283 1,294 1,339 20 105 177 206 326 364 480 533 321 341 375 391 472 451 456 432 472 395 414 391 451 38 60 140 277 345 501 584 788 953 1,096 1,159 1,234 1,288 1,413 1,456 1,519 1,591 1,707 1,632 1,698 1,686 1,791 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 2. FY’26/2 Q1 Results ① 30 +5% FY’20/2 FY’21/2 *1 （Million Yen） Stock Products （Examples: Interview Scheduling KOBOT Recruiting Page KOBOT, MEO KOBOT, etc.） Flow products （Example : Interview Scheduling KOBOT*2） ■Trends in Net sales FY’22/2 FY’23/2 FY’24/2 FY’25/2 FY’26/2 As the sales of Media Services expand, the sales of flow products have increased quarter on quarter. Sales of stock products in the sales promotion area expanded steadily [Sales categorization ratio] Recruitment : 88% Sales promotion support : 12%
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© 2025 dip Corporation. 2. FY’26/2 Q1 Results ② 31 1,263 1,356 2,040 3,452 4,129 5,134 6,110 7,847 8,969 9,774 10,248 10,814 11,162 12,125 12,381 13,019 13,536 14,037 13,356 14,027 13,528 14,061 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 ±0% （Companies） ■Trend in number of companies subject to monthly billing* (average by quarter) FY’20/2 FY’21/2 FY’22/2 FY’23/2 FY’24/2 FY’25/2 * Number of companies using paid services (number of unique counted companies) The number of companies subject to monthly billing is the same as last year FY’26/2
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© 2025 dip Corporation. 2. FY’26/2 Q1 Results ③ 32 FY’25/2 Q4 Actual FY’26/2 Q1 Actual ¥ 560mn ¥ 590mn 13,528 14,061 ¥ 41,000 ¥ 42,000 77% 75%Stock sales ratio *2 Quarterly average ARPU Quarterly average billing number of companies Net sales quarterly average *1 *1 Monthly sales divided by the number of paid client companies *2 Ratio of stock product (auto-renewal contract) sales divided by total sales ARPU increased due to an expansion in the number of locations per company utilizing MEO KOBOT
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© 2025 dip Corporation. 33 3. FY’26/2 Business Plan ① Progress in Q1 and Topics for Q2 1 【Recruiting and Human Resources】 Build an environment for continued connections with user and client companies, promoting the expansion of contracted companies ・dip AI is equipped with an “interview setting function”. dip AI and Baitoru Talk support the entire employment process from helping users choose jobs to arranging interview schedules and creating resumes. Building an environment that continues to connect with users. ・The "Spot Job Advertisement Posting Feature" will be added to Baitoru Talk. Client companies can immediately post job advertisements based on shift information available on Baitoru Talk. This will help meet the needs for shift / spot recruitment. 2 【Sales Promotion Support Domain】 The increase in the number of contracted companies for sales promotion support products is driving the revenue growth of the DX Business ・By selling a set of the Customer Acquisition / Patronage KOBOT / SNS Booster KOBOT, we support “acquiring new customers and turning them into regular customers”, and aim to reduce the cancellation rate ・By improving the quality of the MEO KOBOT, we will promote sales to major customers （Progress in Q1） ・Released resume creation feature utilizing generative AI. ・Accelerated growth in the number of companies and users of Baitoru Talk. （Topics for Q2） ・In September a “Spot Baitoru Job Posting Function” will be added to the Baitoru Talk management screen. ・Considering partial monetization of “dip AI” within this fiscal year. Strategy for the current fiscal year Progress in Q1 and Topics for Q2 （Progress in Q1） ・The number of companies using MEO KOBOT is steadily increasing. In addition, the number of locations per company is expanding, and ARPU is improving （Topics for Q2） ・Continue the initiatives from Q1
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© 2025 dip Corporation. 45 (536) 827 (538) 2,954 903 4,778 2,132 5,981 2,837 6,723 3,391 7,400 4,200 (1,000) 3. FY’26/2 Business Plan ② (Reprint) 34 FY’23/2 Actual FY’22/2 Actual FY’21/2 Actual FY’20/2 Actual FY’24/2 Actual ■DX Business sales and segment profit FY’25/2 Actual FY’26/2 Forecast Sales Segment profit +10% YoY ＋24% YoY Note： Figures for periods prior to FY’22/2 are estimates based on the revenue recognition standard. （Million Yen） Sales Segment profitSales Segment profitSales Segment profitSales Segment profitSales Segment profitSales Segment profit Expecting sales growth to be similar to the previous year Reduction in personnel costs due to transfer to Spot Baitoru. Profit growth rate of 24% planned
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© 2025 dip Corporation. 35 Shareholder Returns 06
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© 2025 dip Corporation. 19 24 27 27 27 34 40 47 47 24 26 29 29 29 38 48 48 48 7 43 50 56 56 61 72 88 95 95 FY'18/2 FY'19/2 FY'20/2 FY'21/2 FY'22/2 FY'23/2 FY'24/2 FY'25/2 FY'26/2 Shareholder Returns ① Dividend 36 ■Dividend per share Interim dividend Year- end dividend 56 Forecast Dividend forecast for FY’26/2 For the full year：95 yen 【Breakdown】 Interim ：47 yen Year-end：48 yen （Yen） Interim dividend Year-end dividend Commemorative dividend （Reference）Dividend policy 【Progressive dividend】 In principle, a dividend payout ratio of 50% is targeted, considering the minimum payout from the previous fiscal year. No change to either interim or year-end dividend forecasts Despite a plan to reduce profits this term, dividends will be maintained at the same level as the previous term. Total return ratio is planned to be 62% or more
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© 2025 dip Corporation. ⚫ Investments for the growth of existing businesses and the creation of new businesses (human resource investments, system investments, promotional investments, etc.) ⚫ Investments in research and development related to AI and other advanced technologies and their use in business ⚫ M&A and other investments to accelerate business growth （Excerpts from the Mid-term Management Plan）Cash Allocation After making growth investments, cash and cash equivalents in excess of 'Maximum Cash' are returned to shareholders In addition to the dividend payout ratio of 50%, a new total return ratio of 65% has been established Growth investments Shareholder returns ⚫ In principle, the Company will maintain a dividend payout ratio of 50%, based on the minimum dividend paid in the previous fiscal year. Dividends are paid twice a year. ⚫ Minimum total return ratio guideline of 65% ⚫ Consider additional shareholder return measures, taking into account cash position and other BS conditions, prospects for achieving financial targets, stock price level, and other factors ➢ The management of funds necessary for business operations is called Maximum Cash*, and in principle, excessive cash and deposits beyond that limit are not held. However, we do not make decisions based on a single fiscal year, but carefully assess medium- term investment opportunities, and if there is excess cash and deposits, we return them to shareholders. ➢ In a situation where it may be difficult to achieve the medium-term profit target, we will consider additional shareholder returns to bring ROE closer to the target, taking into account the BS situation, stock price level, and other factors. * Maximum Cash Concept The sum of 3 months of payments, plus tax and dividend payments （Reference）FY’25/2：￥17bn（＝March-May in 2024 payments ￥11 bn + taxes ￥3 bn + dividend payment ￥2.7 bn） Basic policy “Cash allocation with an emphasis on growth investment and shareholder returns” 37
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© 2025 dip Corporation. 38 1. Company profile 2. Mid-term Management Plan dip 30th 3. ESG initiatives Appendix 07
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© 2025 dip Corporation. 1. Company Profile ① Company name March 1997 Hideki Tomita, Representative Director, President & CEO Roppongi Grand Tower 31F, 3-2-1 Roppongi, Minato-ku, Tokyo ¥1,085 million (As of end of February 2025) ¥ 56,386 million (For the fiscal year ended February 2025) 2,780 (Full-time employees as of April 1, 2025) Provision of online job information and DX services Prime Market of the Tokyo Stock Exchange (code: 2379) Established Representative Location Capital Sales Employees Main Business Market dip Corporation 39
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© 2025 dip Corporation. 64 183 339 523 610 692 667 593 626 709 751 836 1,097 1,338 1,480 1,635 1,873 2,110 1,969 2,316 2,699 2,530 2,780 11 23 42 72 69 70 14 37 97 98 106 155 208 229 235 254 261 195 247 355 380 318 266 75 206 381 595 679 762 681 630 723 807 857 991 1,305 1,567 1,715 1,889 2,134 2,305 2,216 2,671 3,079 2,848 3,046 12 30 197 107 157 168 8 67 138 163 134 300 352 307 296 362 399 95 414 612 315 296 40 ■ Yearly change in number of employees 1. Company Profile ② Number of Employees Full-time Temporary, Part time New graduates Note：The number of employees is as of the end of the fiscal year. For FY’26/2 only, the number of employees as of April 1, 2025. *As of April 1, 2025
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© 2025 dip Corporation. 852 1,805 3,086 5,171 8,434 9,374 11,506 7,969 9,524 11,432 9,951 13,050 19,530 26,798 33,178 38,062 42,176 46,415 32,494 39,515 49,355 53,782 56,386 FY'03/2 FY'04/2 FY'05/2 FY'06/2 FY'07/2 FY'08/2 FY'09/2 FY'10/2 FY'11/2 FY'12/2 FY'13/2 FY'14/2 FY'15/2 FY'16/2 FY'17/2 FY'18/2 FY'19/2 FY'20/2 FY'21/2 FY'22/2 FY'23/2 FY'24/2 FY'25/2 194 355 442 636 631 711 1,288 316 210 803 1,057 1,714 4,806 7,162 9,119 10,799 12,745 14,356 7,312 5,602 11,538 12,761 13,405 FY'03/2 FY'04/2 FY'05/2 FY'06/2 FY'07/2 FY'08/2 FY'09/2 FY'10/2 FY'11/2 FY'12/2 FY'13/2 FY'14/2 FY'15/2 FY'16/2 FY'17/2 FY'18/2 FY'19/2 FY'20/2 FY'21/2 FY'22/2 FY'23/2 FY'24/2 FY'25/2 ◼ Sales ◼ Operating income 1. Company Profile ③ Financial Results：Sales・Operating Income （Million yen） Listed on Tokyo Stock Exchange Mothers Listed on the first section of the Tokyo Stock exchange （Million yen） Note: dip has adopted consolidated accounting, starting from the third quarter of the fiscal year ended February 2021. 41
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© 2025 dip Corporation. FY’24/2 FY’25/2 FY’26/2 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Sales 14,027 12,518 13,709 13,526 15,279 13,145 14,227 13,733 15,786 Cost of sales 1,450 1,422 1,467 1,484 1,532 1,552 1,272 1,523 1,668 Gross income 12,577 11,096 12,242 12,041 13,746 11,593 12,954 12,210 14,118 Selling, general & administrative expenses 9,234 8,206 8,655 9,098 9,722 8,100 9,589 9,686 10,741 Personnel costs and Related expensed* 5,032 4,879 4,745 4,698 5,444 4,463 4,729 4,975 5,176 Advertising and sales promotion costs 2,717 1,931 2,505 2,843 2,610 2,113 3,278 3,195 3,778 Land & office rental 277 285 281 282 363 353 352 372 410 Others 1,207 1,109 1,123 1,274 1,303 1,169 1,229 1,141 1,375 Operating income 3,342 2,889 3,586 2,943 4,023 3,492 3,365 2,523 3,377 Ordinary income 3,276 2,865 3,567 2,908 3,997 3,422 3,363 2,473 3,329 Net income attribute to owners of parent 2,153 2,213 2,463 2,220 2,804 2,242 2,314 1,589 2,294 42 1. Company Profile ④ Financial Results：Income Statement （Million yen） *Personnel costs and related expenses include salaries and welfare benefits as well as recruitment related expenses and educational expenses.
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© 2025 dip Corporation. FY’25/2 FY’26/2 Q1 Comparison to the previous quarter As of February 28, 2025 As of May 31, 2025 Assets 50,506 49,391 (1,115) Current assets 26,264 24,840 (1,424) Non-current assets 24,242 24,551 +309 Property, plants and equipment 2,667 2,639 (28) Intangible assets 11,195 11,373 +178 Investments and other assets 10,379 10,538 +159 Liabilities 14,270 13,475 (795) Current liabilities 11,046 10,446 (600) Non-current liabilities 3,223 3,029 (194) Net Assets 36,235 35,915 (320) Shareholders’ equity 35,663 35,391 (272) Total accumulated other comprehensive income 173 138 (35) Share acquisition rights 385 373 (12) Non-controlling interests 13 12 (1) 1. Company Profile ⑤ Financial Results：Balance Sheet （Million yen） 43
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© 2025 dip Corporation. 1. Company Profile ⑥ Financial Results：Statement of Cash Flows 44 ■ FY’26/2 Q1 （Million yen） Purchase of property, plant and equipment 15,156 ＋2,623 +37 (2,576) (2,538) (14) Cash and cash equivalents at end of period Cash and cash equivalents at beginning of period Operating activities (150) (1,072) (1,192) (2,415) 12,811 Dividends paid Others Others Effect of exchange rate changes on cash Purchase of intangible assets Financing activities Investment activities
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© 2025 dip Corporation. 1. Company Profile ⑦ Business Model Media Services Permanent Placement Services Client Job Seeker DX Service Service Charge Recruiting Recruiting fee*4 Listing Fee（Posting Fee*1 ） Job Posting Listing Fee （Posting/Application*2 /Adoption*3） Job Posting Pool of job ads Career Change Support Applications Applications Pool of job ads / Career Change Support Applications 45 Personnel Recruiting Services Business DX Business Baitoru Baitoru NEXT Hatarako.net Baitoru PRO Nurse de Hatarako KOBOT Nursing Care de Hatarako *1 Posting Fee：A model in which a job posting fee is paid based on the length of time a position is posted on our website. *2 Application Fee：A model in which job postings to our website are free and fees are paid when applications for the position are received. *3 Adoption fee：A model in which job postings to our website are free and fees are paid when a candidate is hired. *4 Recruiting fee： A model in which a commission is paid at the appropriate time when the employment decision is made through our staffing service. Commission Job Posting Pool of job ads Applications Spot Baitoru
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© 2025 dip Corporation. Vision “Labor force solution company” 1. Company Profile ⑧ Vision “Labor force solution company” 46 Digital labor force solution × Human work force solution Personnel Recruiting Services Business DX Business Through the provision of human resource services and DX services, and by working to solve various problems in the labor market, we aim to realize a society in which everyone can experience the joy and happiness of work. Baitoru Baitoru NEXT Hatarako.net Baitoru PRO Nurse de Hatarako Nurse Care de Hatarako KOBOTSpot Baitoru
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© 2025 dip Corporation. 1月 2月 3月 4月 5月 6月 1. Expand sales of Baitoru using Spot Baitoru as a hook Starting in December 2024, we will begin offering the spot job service “Spot Baitoru.” The unique feature “Good Job Bonus” has been well-received. We are currently running a campaign allowing Baitoru's contracted customers to use Spot Baitoru at a 10% commission rate. Utilize the high effectiveness of Spot Baitoru in attracting job seekers to improve our client companies' recruitment capabilities and increase customer unit prices. Aiming to expand Baitoru sales by leveraging Spot Baitoru as a hook. At the same time, we are expanding the number of customers who use Spot Baitoru alone, which is subject to a 30% service fee. 2. Improve matching accuracy and add features in preparation for the launch of “dip AI” paid services A “conversational” job-matching service leveraging generative AI. Utilizing the latest, most accurate, and unique job listings collected by 2,000 direct sales representatives, along with extensive user conversation history, to expand users' employment opportunities. This quarter, we aim to improve matching accuracy while adding new features such as interview scheduling and resume creation. We are accelerating development with the goal of launching paid services by the end of this fiscal year. 3. Promote expansion of “Baitoru Talk” A workplace communication app that enables shift collection and management. Based on shift information, dip sales representatives immediately identify customer companies' job posting needs and propose job postings. This summer, customer companies will be able to post job openings with a single click. With an increase in the number of contracted companies, we are considering product strategies for monetization in the next fiscal year. 4. Accelerate business reform through AI Last fiscal year, through the use of Ai tools, we freed up 500,000 hours/year* which created more time for sales meetings and resulted in other operational efficiency improvements. “Job posting creation and editing tool” reduced advertising production outsourcing costs by 300 million yen per year. (compared to the February 2023 fiscal year). *Annualized number of hours This fiscal year, we aim to achieve a total productivity improvement of 10% or more through AI analysis of sales meeting content and streamlining of preparatory work. 1. Company Profile ⑨ Growth Strategies 【Example of recruiting food and beverage staff】 10 recruitment 5 recruitment Baitoru 5 recruitment Spot Baitoru Number of contracted companies Number of sales presentations 104 % Order success rate 104 % Unit price per order 104 % Approx. 800 Full-scale sales launch Jan. Feb. Mar. Apr. May Jun. 47 <KPI targets for the FY’26/2> (Note) Year-on-year comparison during the busy season
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© 2025 dip Corporation. FY’24/2 FY’25/2 FY’26/2 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Sales (Personnel Recruiting Services Business) 12,614 11,062 12,190 11,934 13,572 11,513 12,529 12,047 13,995 <YoY> +12.2% ＋7.2% +4.5% +5.2% +7.6% +4.1% +2.8% +0.9% +3.1% Sales (Media Services) 11,913 10,635 11,731 11,467 12,772 11,021 12,077 11,567 13,204 <YoY> +12.5% ＋7.6% +4.7% +4.9% +7.2% +3.6% +2.9% +0.9% +3.4% Number of subscriber companies (Media Services) 15,965 14,809 15,995 16,114 17,278 15,399 16,062 15,695 16,818 <YoY> +10.2% ＋5.3% +7.5% +8.1% +8.2% +4.0% +0.4% (2.6)％ (2.7)％ Sales (Permanent Placement Services) 689 406 443 441 774 477 433 435 731 <YoY> +7.0% (0.5)% +3.0% +13.7% +12.3% +17.5% (2.3)% (1.4)％ (5.6)% 1. Company Profile ⑩ Personnel Recruiting Services Business KPI 48
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© 2025 dip Corporation. 49 1. Company Profile ⑪ Market Share by Region ■ Share of part-time and temporary staffing job media market by region *1Third party market size study (FY2023) *2 Media Business ・Three major urban centers: Tokyo 23 wards, Nagoya City, Osaka City ・Suburbs of three major urban centers: Tokyo area – 1 city, 6 prefectures, Tokai area – 3 prefectures, Kinki area – 2 city, 4 prefectures ・Other areas outside of the major urban centers and metropolitan/suburbs Our market share*2 Three major metropolitan areas/Suburbs Regional areas Three major urban centers ￥87 bn Market size*1 Over 30% Over 25% Over 10% ￥52 bn ￥35 bn
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© 2025 dip Corporation. 38% 74% 中小企業 大企業 1. Company Profile ⑫ DX Business (1) ■ Percentage of companies (by number of employees) deploying DX 50Source：dip, based on ”Annual Report on National Accounts for 2021” by Ministry of Economy, Trade and Industry There is substantial room for greater adoption of DX in Japan, especially among small and medium enterprises Reasons for slower adoption of DX by small and medium enterprises: ・Lack of awareness of which operations can be streamlined ・The cost and trouble associated with introducing DX ・Inability to fully utilize the functions after deploying the tools Key factors in small and medium enterprises decision to deploy DX: ・Low-cost and simple product design ・Implementation support ・High-level of customer success SMEs Major Companies
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© 2025 dip Corporation. 1. Company Profile ⑬ DX Business (2) One-stop service including installation, operation and maintenance 51 Characteristics of KOBOT Series Conventional DX Services dip's DX Services ￥ ￥ Priced for small and medium enterprisesSimple functionality Strengths of dip Products designed specifically for small and medium enterprises 2,000 direct sales reps and customer base of 150,000 companies 1,900 personnel recruiting services sales reps + 120 dedicated sales reps* * As of April 2025 Combining our own in-house products with those of our partners (start-ups) to develop attractive packaged products offered at low cost with excellent UI/UX Creation of DX market for small and medium enterprises Easy to introduce
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© 2025 dip Corporation. 1. Company Profile ⑭ “Spot Baitoru” Public Statement（Published in June 2025） 【Full text of public statement】 We want to make spot work more user-first. On October 1st of last year, dip launched a new spot work service called “Spot Baitoru.” This service was born out of our vision: “We want to create a society where anyone can work whenever and wherever they want.” In today’s world, where diverse work styles are increasingly in demand, spot work is gaining attention as a more flexible form of employment. We believe that a freer, fairer way of working can and should be realized—for both companies and workers alike. However, immediately after the service launch, a critical issue became clear -: the prevailing industry customs were not aligned with a user-first approach. In the field of spot work, we found numerous cases where individuals who had applied with the intent to work and had been accepted were subsequently canceled at the last minute due to unilateral decisions by the employer. As a result, many workers lost their expected income, incurring economic loss - yet these situations were not being adequately addressed. Responsibility for such outcomes should rest with the employer and the platform. However, industry responses to these risks have historically been insufficient. To change that, we have taken concrete steps to reform outdated practices and build a new system that protects workers. First, we urgently established a cancellation policy. We clearly communicated to our clients (employers) that unilaterally canceling after hiring may constitute a breach of labor contract obligations, and that workers have the right to claim unpaid wages for up to three years. This was explained in legal terms to promote responsible behavior. Furthermore, for unpaid wages arising from employer-driven cancellations between October 1, 2024, and April 10, 2025, dip has taken responsibility and directly compensated the affected Spot Baitoru users. From that point forward, we have systematized the obligation so that employers bear responsibility for such payments. This marks our first step toward changing the industry structure itself by embedding a mechanism that protects workers within the spot work environment. We are also embarking on a further initiative: to realize wage increases for spot workers. To reward users who work diligently and sincerely, Spot Baitoru has introduced the “Good Job Bonus” - a system that lowers posting fees for companies and redistributes that value directly to workers in the form of bonuses. This system allows companies to fairly evaluate and reward excellent talent, while users benefit from having their efforts recognized in a tangible way. We believe this creates a healthy and transparent ecosystem with a strong sense of fairness - benefiting users, companies, and the platform alike – and serves as a symbol of the new labor market we aim to build. User-first has been a core value of dip since our founding .Our motto, “Working for those who work,” is not just a principle, it’s a commitment we act upon. We will continue to pursue a user-first approach in every aspect of design, development, and operations. By embedding spot work into society, we will build a world where people can work with peace of mind - powered by dreams, ideas, and passion. Working for those who work. 52
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© 2025 dip Corporation. 1. Company Profile ⑮ dip AI（1） 53 Shift from "search-based" to "interactive" job selection ■ In FY’25/2 we will focus on achieving Phase① Increase the number of applicants by improving the matching rate Improve cost efficiency of attracting users Expand the implementation area After improving the accuracy of matching, a recruitment billing model will be introduced. By introducing highly matched personnel, the recruitment and employment rates are increased, and the retention rate is also improved. Installed as one of the functions of the existing site to improve the recruitment/employment rate of job seekers. By increasing the number of applications, we will achieve an increase in sales and a reduction in the cost of acquiring applications. 【Phase①】 【Phase②】 【Phase③】 ■dip AI service business model Baitoru App ＜display image＞ Job seeker dip Direct SalesBy presenting the best job opportunities to each job seeker, recruitment rate is greatly improved. AI presents open positions with a high degree of matching Input high quality job information acquired through direct visits to clients By presenting the best job opportunities to each job seeker, recruitment rate is greatly improved. By eliminating application mismatches, increase recruitment and retention rates of client companies By inputting unique up-to-date, accurate, and high-quality information into AI, it is possible to create AI with higher accuracy than competitors. Direction of business development
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© 2025 dip Corporation. 1. Company Profile ⑯ dip AI（2） Started development of “AI-Agent Service” (Announced on April 14, 2023) 54 ▲ Tomita presented these ideas at the dip30th conference ▲ Presented to the entire company at a Annual General Meeting of Employees ⚫ The job advertisement business is being replaced by the placement and recruiting business, mainly in the area of permanent employment. While this trend has not yet spread to the fixed-term employment field, we believe that we can create a new recruiting business in the fixed-term employment field through the use of AI and have begun developing a business with this in mind. The emergence of ChatGPT has accelerated the launch of businesses based on our idea. ⚫ The “AI-Agent” Service will enable a shift from conventional "search-based" to "interactive" job selection and will create new employment opportunities. ⚫ dip has up-to-date, accurate, high-quality job information collected by our sales staff and an extensive user base, enabling us to create a highly accurate AI engine. ⚫ Generally, only a few percent of job seekers find employment after accessing the site, so increasing the accuracy of matching and improving the employment rate with AI-Agent will lead to the creation of significant revenue opportunities. ⚫ Just as we have grown our business by seizing on the expansion of the Internet, we will turn the dramatic evolution of AI into a business opportunity.
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© 2025 dip Corporation. 1. Company Profile ⑰ dip AI（3） Established dip Technology Institute ■ Collaboration with Professor Matsuo of the University of Tokyo and Professor Ataka of Keio University ■ Examples of dip's AI initiatives to date Yutaka Matsuo Kazuto Ataka Professor, Faculty of Environment and Information Studies, Keio University; Senior Strategist, Z Holdings, Inc. After working at McKinsey, he has been with Yahoo since 2008. In his last position, he was in the Marketing Research Group and as one of the core members of the Asia Pacific region, he has been involved in a wide range of product and business development and brand revitalization activities. He has been CSO since 2012 and ZHD Senior Strategist since 2022.Teaching at Keio SFC since 2016, current position since Fall 2018 (current dual role); Director and Chair of the Skills Definition Committee of the Association of Data Scientists since Spring 2013. Representative of the General Incorporated Association, Future Worth Leaving Behind. Expert member of the Council for Science, Technology and Innovation (CSTI), Chairperson of the Digital Disaster Reduction Future Initiative Team of the Cabinet Office, and involved in many other public studies on science and technology and data x AI by the government, Keidanren, and others. He holds a PhD in Neuroscience from Yale University and is the author of "Shin Nihon" (NewsPicks) and "Issue kara Hajimeyo" (Eiji Shuppan). Graduated in 2002 from the University of Tokyo. Graduated in Engineering from the National Institute of Advanced Industrial Science and Technology (AIST). After working as a visiting researcher at Stanford University from August 2005, he became an associate professor at the University of Tokyo‘s Graduate School of Engineering in 2007.Since 2014, he has been the Co-Chair and Specially Appointed Associate Professor of the Global Consumer Intelligence Endowed Chair in the Department of Technology Management and Strategy, Graduate School of Engineering, The University of Tokyo. His areas of expertise are artificial intelligence, deep learning, and web mining. From the Japanese Society for Artificial Intelligence, he received the Best Paper Award (2002), the 20th Anniversary Project Award (2006), Field Innovation Award (2011), and Distinguished Service Award (2013). He has been an associate editorial board member of the Japanese Society for Artificial Intelligence since 2010, an editorial board member and board member since 2012, an ethics board member from 2014 to 2018. In addition, he has been a board member of the Japan Deep Learning Association since 2017, and an outside director of SoftBank Group since 2019. ・Operates AINOW, one of Japan's largest media platforms specializing in AI ・Our commitment to AI.Accelerator ・ Development of automatic manuscript creation tool (GENKO) 55 Accelerate social implementation through cutting-edge research and development by leveraging our past expertise in utilizing AI
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© 2025 dip Corporation. 1. Company Profile ⑱ Baitoru Talk 56 Shift collection function Talk function Need for spot part-time staff Need for shift part-time staff Part-time workplace communication application Initial setup / Monthly charge FreeBaitoru Talk Additional shift openings / shift change consultations Collect preferred shifts Job posting and other existing media Spot Baitoru Baitoru ＜ Image of the job posting function ＞ Recruit for shift vacancies immediately on Spot Baitoru Connecting with needs for shift / spot hiring The workplace communication app “Baitoru Talk” will be equipped with a “spot job posting function
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© 2025 dip Corporation. dip’s Philosophy at the Core of Our Value Creation 57 2. Mid-term Management Plan dip 30th ① Value Creation Process
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© 2025 dip Corporation. 2. Mid-term Management Plan dip 30th ② Materiality to Realize Our Vision 58 VISION Through materiality initiatives, we aim to realize "a society where everyone can feel the joy and happiness of work" Identifying materiality in light of changes such as the rapid evolution of generative AI To realize a society in which everyone can experience the joy and happiness of work Labor force solution company Business Materiality Management Foundation Materiality Creation of diverse employment opportunities s Elimination of employment mismatch Improvement of human resources and economic productivity s Creation of rewarding workplaces Promotion of DEI s Respect for human rights Response to the climate crisis Strengthening human capital connected with Philosophy Strengthening governance
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© 2025 dip Corporation. 2. Mid-term Management Plan dip 30th ③ Overview 59
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© 2025 dip Corporation. 2. Mid-term Management Plan dip 30th ④ Materiality KPIs and Targets Materiality KPI Results Targets FY’23/2 FY’25/2 FY’27/2 Create of diverse employment opportunities Eliminating employment mismatches High-quality jobs that meet the needs of diverse occupations, job types and work styles ※1 1.33 million *1 Maintain No. 1 in the market 1.68 million *1 Number of jobs welcoming seniors 310,000*1 400,000 450,000 *1 Number of jobs that allow flexibility for childcare/nursing care 510,000*1 - 800,000 *1 Number of jobs available to foreigner workers/foreign students 140,000*1 - 300,000 *1 Number of jobs accepting high school students 90,000*1 - 150,000 *1 Number of workers in the medical, nursing care, and social-welfare industries ※2 10,000 people 25,000 people Improving human resources, economic productivity, and creating a rewarding workplace Number of companies that have introduced DX and are subject to billing in the areas of recruiting, human resources, and sales promotion 12,000 companies *1 - 30,000 companies *1 Number of jobs for which hourly wage increases or other improvements have been realized ※3 990,000 *1 1 million *1 1.25 million *1 Materiality KPI Results Targets FY’23/2 FY’25/2 FY’27/2 Promoting DEI Respect for Human Rights Jobs without age bias in hiring (number of jobs with optional age input) 130,000*1 - 650,000 *1 Employment Opportunities for People with Disabilities One-off campaign Year-round campaign Year-round campaign Certified as a provider of excellent recruitment information Acquired Acquired and extended Acquired and extended Number of cases violating labor laws and regulations 0 Maintain 0 Maintain 0 Prohibit all postings that may be considered human rights violations Already implemented Continue to implement Continue to implement Responding to the Climate Crisis GHG emissions from all offices and data centers 334.2t- Co2e/year Scope1+2 and data center virtually zero *2 Scope1+2 and data center virtually zero*2 ※1: Includes videos, work experience functions, and messages from "dip san". ※2: Total number of people determined by agency services and the number of workers from media services (in-house estimate). ※3: Hourly wage increases, continuous service bonuses and celebratory gifts for new hires. *1: End of February *2: Scope 1 and Scope 2 (city gas and electricity for all offices; from FY23/2, the scope of calculation includes recreation facilities and data centers) Established KPIs for each materiality This year, 6 items were added/expanded to 32 items 60
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© 2025 dip Corporation. 2. Mid-term Management Plan dip 30th ④ Materiality KPIs and Targets KPI Results Targets FY’23/2 FY’25/2 FY’27/2 Strengthening human capital connected with Philosophy Engagement Index *4 3.84 4.0 (out of maximum 5) 4.2 (out of maximum 5 Percentage of female employees hired as new graduates and later promoted to management positions 43.5% 50% 50% Percentage of females in management positions 34.4％ 40% 40% Percentage of female employees taking childcare leave 98.2% 100% 100% Percentage of female employees returning to work after childcare leave 100% 100% 100% Percentage of male employees taking childcare leave 92.5％ *3 100% 100% Percentage of employees with disabilities 3.0% *4 Legal employment ratio *4 or higher Legal employment ratio *4 or higher Percentage of paid leave taken 59.4% 80% 80% Average overtime work 23.0 hours/month 20 hours or less/month 20 hours or less/month Job turnover rate 12.6％ 10.0% 10.0% New graduate training 326 hours Continue to expand Continue to expandNew management training 52 hours Next generation leader development training 143 hours *3：Calculated based on the Childcare and Family Care Leave Law, the percentage of employees taking childcare leave, etc. and leave for childcare purposes as stipulated in Article 71-4, Item 2 of the Enforcement Regulations. *4: As of June 1 (as of the time of the Report on Employment Status of Persons with Disabilities, Ministry of Health, Labour and Welfare), the statutory employment rate for private companies is 2.5% (revised in April 2024). *5: As of May 31, 2023 Materiality KPI Results Targets FY’23/2 FY’25/2 FY’27/2 Strengthening governance Percentage of Independent Directors 2/3 *5 2/3 or more 2/3 or more Percentage of female Directors 55.6% *5 50% 50% Number of material legal violations 0 Maintain 0 Maintain 0 Compliance training and testing participation rate 100% Maintain 100% Maintain 100% Number of investor interviews 367/year 500/year 550/year ※4: Index in our ES survey 61
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© 2025 dip Corporation. 62 3. ESG Initiatives ① Health and Productivity Management Promoting health management based on the concept of "mind and body alignment” ▲Walking program Based on the belief that "people are everything and people are assets," we believe that employee health management is an important theme that directly affects work productivity and employee happiness. We aim not only to "prevent illness" but also to "make our employees more energetic and happier than ever before." With this in mind, we are promoting health management based on the concept of "preparing the mind and body. Our efforts in health management have been recognized, and for the third year in a row we have been certified as a “Health and Productivity Company 2025 White 500” company, which is awarded to only the top 500 companies out of the “Health and Productivity Company 2025” companies selected jointly by the Ministry of Economy, Trade and Industry and the Japan Health Conference. Offering various programs for ‘conditioning the mind and body’ ・Walking program ・Dietary improvement program ・Intranet column on health management ・Stretching with dip BATTLES, dance lessons for employees and their children only Various other programs also continue Framework for health and productivity management promotion ▲Dance lesson
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© 2025 dip Corporation. 63 3. ESG Initiatives ② Efforts to DEI ・Female employee ratio*1 50.9 % ・Female manager ratio*1*2 36.8 % ・Female Childcare/maternity leave / take ratio*1 100.0 % ・Male Childcare/maternity leave / take ratio*1 100.0 % ■ Efforts to increase work opportunities for women *1. As of FY’25/2 *2. The average of all companies is 10.9% (Aug. 2024) (source: Teikoku Databank) ・Childcare/maternity return ratio*1 100.0 % In 2015 we launched a project to foster autonomous career development among female employees. In February 2017, we received the “Eruboshi” certification from the Ministry of Health, Labor and Welfare as a company which excels in promoting the participation and advancement of women in the workplace.
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© 2025 dip Corporation. 3. ESG Initiatives ③ Community and Society Relations 64 Since 2018, by leveraging our strength in human resource services, we have developed a business to create opportunities for applicants who wish to "move to and work in rural areas" as well as general "relocation experiences". In cooperation with local governments Contribute to solving urban population concentration and labor shortages in rural areas ■Actual results for FY’25/2 Rebun Town, Hokkaido Fukushima Prefecture Higashi Matsushima, Miyagi Prefecture Fukui Prefecture Nishinoshima Town, Shimane Prefecture Career education for elementary school students, launched in 2019. Provides an opportunity to enrich children's understanding of the meaning and satisfaction of work by sharing practical know-how. To date, 4,635 elementary school students have experienced the program with the cooperation of more than 45 companies. Covered by multiple media outlets, including newspapers and TV ■Actual number of schools FY’22/2：5 schools FY’23/2：11 schools FY’24/2：21 schools FY’25/2：23 schools （Online and in person） （In person） （In person） （Online and in person） （In person） Continues in its 7th year and FY’26/2 Conducted online with schools and companies nationwide In cooperation with local governments Relocation and Work Experience Events Work experience learning for children “Baitoru Career Education Program”
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© 2025 dip Corporation. ｖ 3. ESG Initiatives ④ Environmental and Climate Change Initiatives 65 A task force created in December 2015 by the Financial Stability Board (FSB), which consists of central banks, financial supervisory authorities and finance ministries of major countries, to consider climate-related disclosures and the responses of financial institutions with the aim of stabilizing the financial market. As of June 24th, 2022, 3,549 organizations across the world and 962 in Japan have endorsed the TCFD recommendations. ● TCFD (Task Force on Climate-Related Financial Disclosures) In December 2021, dip disclosed information in line with the disclosure framework recommended by the TCFD. Our environmental efforts include switching the electricity used in our offices to renewable energy. Disclosure in line with TCFD recommendations https://www.dip-net.co.jp/en/esg/environment/E004
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© 2025 dip Corporation. 66 ■ESG indices selected to date 3. ESG Initiatives ⑤ ESG indices
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© 2025 dip Corporation. 67 IR inquiries IR team, dip Corporation E-mail: finance@dip-net.co.jp URL: https://www.dip-net.co.jp/en Disclaimer ◼ Forward-looking statements in this document are based on the company's current understanding, opinions, judgments, and forecasts at the time of preparation and are not intended to guarantee their realization. Changes in various factors may cause actual performance or results to differ materially from these statements. ◼ Information contained herein regarding companies other than dip is quoted from public sources and others. dip has neither verified nor is it responsible for the accuracy of such information. ◼ Any statements made herein are made solely for provision of information and are not an inducement to investment in dip securities. It is recommended to refrain from making investment decisions that are fully dependent on this material. ◼ English documents are prepared as a courtesy to our shareholders. In the event of any inconsistency between English-language documents and the Japanese-language documents, the Japanese-language documents will prevail. Disclaimer and Contact