Financial results for FY’26/2 Q2（5618KB）

dip Corporation Prime Market of the Tokyo Stock Exchange (Code: 2379)

© 2025 dip Corporation.

October 14, 2025

1. Toward Enhancing Corporate Value P02

2. FY'26/2 Q2 Financial Results P13

3. Full-Year Earnings Forecast for the FY'26/2 P17

4. Progress in the Personnel Recruiting Services Business

5. Business Overview and Progress in the DX Business

   P21

   P29

6. Shareholder Returns P36

7. Appendix P39

© 2025 dip Corporation.

1

01

Toward Enhancing Corporate Value

1. Deployment of "Spot Baitoru", a Spot Part-time Job Service

2. Business Strategy for dip in the AI Era

3. Development of Human Capital

4. Strengthening Communication with Stakeholders

   2

   
   
   
   
   
   

   At major spot work agencies, there were cases where workers were not paid the equivalent wage even when employment was canceled at the employer's convenience immediately before the scheduled shift (The statute of limitations for wage claims, including compensation for lost wages, is generally three years)

   We recognized this as an issue early on and amended the terms of service in April 2025

   (Cases previous to this date have been resolved*1)

   
   
   

   Major spot work agencies defined the point at which a labor contract was established as the "point at which the QR is code scanned." Therefore, when a job cancellation occurred due to the employer's circumstances before the spot work user scanned the QR code,

   the agency did not seek compensation from the employer.

(Items in yellow indicate our company's response)

• Background reasons for the accrual of unpaid wages

  Steps to employment

  Major spot work agencies interpret

  Oct. 2024

  
  
  

  Mar. 2025

  Apr. 2025

  Jun. 2025

  Spot Baitoru launch and entry to the Spot Work industry

  
  
  

  A policy of 100% compensation for employment cancellations due to employer circumstances on Spot Baitoru

  Policy established to provide

  compensation at our expense (equivalent to their wages) to users who have lost their employment opportunities

  Publish an opinion advertisement*3

  *3 Provided separately in Appendix, p. 55

  Establish

  employment contract

  this point as the time the employment contract is established*2

  Jul. 2025

  Sep. 2025

  Ministry of Health, Labour and Welfare Announcement on "Labor Management for Spot Work"

  Spot Work service providers amend

  In the event of cancellation by the company during this period, payment equivalent to wages is required.

  *2 Prior to August 31, 2025

  service regulations

  *1 For our users who lost work opportunities for similar reasons prior to the terms and

  conditions change, we provided compensation equivalent to wages at our expense 3

  
  
  
  
  
  

  Launch of the 'Othello Project'

  Aiming to improve the integrity of the spot work industry

  Conducted a seminar on the issue of unpaid wages in the spot work sector

  • Seminars on contract structures for Spot Work by labor law attorneys, industry experts, accountants and labor and

social security attorney (September 5 and October 3, 2025)

• Media coverage regarding this Issue

  ・Participating Companies

  2,026 companies

  ・Seminar Participants

  2,676 people

【Seminar video】

September 5：https://youtu.be/5JXh0tThsso October 3： https://youtu.be/HUygQIRGHJs

Note) Total number of participants over two days

▲September 5, 2025 TV Tokyo "WBS"

▲October 2, 2025 Logistics Weekly

Survey results of the seminar (Overall satisfaction level)

4

In response to the growing social concern over unpaid wages, employers are taking measures Against the backdrop of user-first service deployment,

the number of job lis tings and employed individuals has steadily increased

• Examples of responses from the business owners

  ▼ Food and Beverage Company A

• Number of job postings

  We had been closely monitoring other companies' responses to cancellation issues, but recognizing the risk, we are considering a policy to pay workers for unpaid wages related to last-minute cancellations in the past.

▼ Logistics Company B

1.5x

1.6x

FY'25/2 4Q

FY'26/2 1Q

FY'26/2 2Q

FY'26/2 3Q

1.2x

2.3x

▼ Retail Company C

FY'25/2 4Q

FY'26/2 1Q

FY'26/2 2Q

FY'26/2

3Q 5

Maximizing AI matching accuracy requires gathering the latest and most detailed data on users and client companies

Leveraging our strengths, we can obtain unique user and customer data unavailable to competitors Moving forward, we will utilize workplace information not lis ted in job postings for matching

Strengths of dip Strengths of dip

Matching

User acquisition through

unique promotions

Apparent and

latent needs of users

*

Unique site features and

abundant information

・Job search criteria

・Thought processes and values

・Utilizable abilities and skills, etc.

Up-to-date,

accurate and unique job posting

・Workplace appeal and atmosphere

・Characteristics of high-performing employees, etc.

Field interviews

conducted by 2,000 direct sales representatives

A customer base of

150,000 companies

* In May 2024, Japan's first AI-powered part-time job search service, "dip AI," was launched.

Delivering solutions aligned with employment and recruitment workflows By maintaining continuous connections with users and client companies, we accumulate data and build our proprietary AI platform

Find a new job through dialogue with dip AI

Job selection

Creating resumes

Setting up interviews

Employment

Workplace

Communication

End of

employment

Baitoru

Spot Baitoru etc.

Interview Scheduling

KOBOT

Link

Link

Baitoru Talk

Job posting

Arranging interview

schedule

Recruitment

Shift

management

Vacancy

arises

User Employment process

dip Services

provided for each process

Client company Recruitment process

Notification of vacancies to dip, enabling immediate posting of job ads

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

• Number of contracted companies ■ Number of users ■ Introduction Examples of Companies*2

Approx.

1,300

Approx.

34,000

*2 Including companies conducting test implementations

Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sep. Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sep.

© 2025 dip Corporation.

*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 59) 8

454 new graduates scheduled to join the company in April 2026 participate in a welcome ceremony

Aiming for the largest number of new graduate hires ever, exceeding 1,000, in 2027

▲New graduates attentively listening to the welcome messages

▲Tomita delivers a congratulatory message to the successful candidates

▲New recruits get to know executives/senior employees

9

© 2025 dip Corporation.