Financial results for FY’26/2 Q3（3371KB）

dip Corporation

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

January 13, 2026

© dip Corporation.

Contents

1. Toward Enhancing Corporate Value P02

2. FY'26/2 Q3 Financial Results P14

3. Full-Year Earnings Forecast for the FY'26/2 P21

4. Progress in the Personnel Recruiting P25 Services Business

5. Business Overview and Progress P33

   in the DX Business

6. Shareholder Returns P40

7. Appendix P44

© 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. Expansion of User and Customer Base

4. Development of Human Capital

   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, while the area within the red frame indicates new developments.)

Oct. 2024 Spot Baitoru launch and entry to the Spot Work industry

Mar. 2025 A policy of 100% compensation for employment cancellations due to employer circumstances on Spot Baitoru

Apr. 2025 Policy established to provide compensation at our expense to users who have lost their employment opportunities

Jun. 2025 Publish an opinion advertisement*3

*3 Provided

separately in Appendix, p.60

Jul. 2025 Ministry of Health, Labour and Welfare Announcement on "Labor Management for Spot Work"

Sep. 2025 Spot Work service providers amend service regulations

3

・Worker files lawsuit against employer demanding payment equivalent to

Oct. 2025 wages for past pre-employment cancellation

・The issue of unpaid wages due to past employer cancellations in spot work

was raised in the Diet

Nov. 2025 Reports indicate the issue of unpaid wages has escalated into a class-action lawsuit

Dec. 2025 In response to a lawsuit filed in October regarding pre-employment cancellations,

the Tokyo Summary Court ordered the employer to pay an amount equivalent to wages

• Background reasons

  for the accrual of unpaid wages

  Start of Work (Scan QR Code)

Steps to employment

Establish employment

contract

Major spot work agencies interpret this point as the time the employment contract is established*2

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

*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

*2 Prior to August 31, 2025

Court orders employer who canceled at the last minute to pay wages equivalent to the job First ruling in the spot work sector concerning last-minute cancellations

Reports suggest the ruling may develop into solicitation for a class action lawsuit

• Articles regarding the lawsuit filed by workers for unpaid wages

• Articles regarding

  【Broadcasters】

  • NHK

  • Fuji Television

    【Others】

  • Asahi Shimbun

  • Mainichi Shimbun

  • Sankei Shimbun

  • Rodo Shimbun

  • Kyodo News

  • Jiji Press

  • Weekly Post

  • Logistics Weekly

the class action lawsuit

A student who had their employment canceled prior to starting work due to the employer's circumstances has filed a lawsuit seeking compensation equivalent to wages (Oct. 2025)

Tokyo Summary Court orders employer to pay wage equivalents in the above-mentioned case (Dec. 2025)

Law firm begins preparations for class action lawsuit over past pre-employment cancellations (Nov. 2025)

▲ Asahi Shimbun: Published Nov.1, 2025 ▲ Asahi Shimbun: Published Dec.10, 2025 ▲ Rodo Shimbun: Published Dec.12, 2025

Even if work is canceled before commencement due to employer circumstances, compensation equivalent to wages is provided, ensuring peace of mind when using the service

Launch of a promotional campaign utilizing TV commercials and transit advertising

In response to the growing social concern over unpaid wages, employers are taking measures User-first service deployment and bundled sales with "Baitoru Talk" have steadily increased

both the number of job postings and successful hires

• Examples of responses from the business owners

  ▼Major food service company A ▼Major retailer B

• Number of job postings

  1.6x

  1.6x

  1.5x

  Following the discovery of unpaid wages related to past cancellations, we initiated an investigation into the actual state of cancellations at each work site.

  Attracted by its high safety standards and the convenience of one-stop recruitment for shifts and spot work, we began recruiting not only through Baitoru but also through Spot Baitoru.

  While monitoring other companies' responses to cancellation issues, we decided to pay workers the unpaid wages from past last-minute cancellations due to heightened social concern.

  We are currently verifying user information with spot work intermediaries for payment processing, and considering making the switch to Spot Baitoru.

  FY'25/2

  4Q

  FY'26/2

  1Q

  FY'26/2

  2Q

  FY'26/2

  3Q

  FY'26/2

  4Q

  ▼Major retailer C

  ▼Major food service Company D

• Number of workers

1.5x

1.2x

2.3x

To address challenges in employee communication, we decided to implement Baitoru Talk to visualize employee communication across all locations.

Furthermore, we evaluated the "Spot Baitoru Job Posting Feature" within Baitoru Talk for its ability to visualize shifts and enable efficient spot recruitment, and decided to implement Spot Baitoru.

The practice of individual store managers posting spot job listings at their discretion was deemed problematic.

The process was changed to one where the HR department consolidates usage data and manages it centrally.

Concurrently, the switch to Spot Baitoru was decided, and implementation is underway.

FY'25/2

4Q

FY'26/2

1Q

FY'26/2

2Q

FY'26/2

3Q

FY'26/2

4Q

The number of companies using "Baitoru Talk*1" is growing rapidly

Aiming for 2 million users

The "Spot Baitoru Job Posting Feature" accelerates the acquisition of spot hiring needs

• Number of contracted companies ■ Number of users ■ Introduction examples of companies*2

Approx.

Approx.

Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sep. Oct. Nov. Dec.

Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sep. Oct. Nov. Dec.

*2 Including companies conducting test implementations

© 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 64) 7

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 listed in job postings for matching

Strengths of dip

Strengths of dip

Matching

Apparent and

latent needs of users

*

Up-to-date,

accurate and unique job posting

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

A customer base of 150,000 companies

Unique site features and abundant information

Field interviews conducted by 2,000 direct sales representatives

User acquisition through

unique promotions

December 2025, renamed from dip AI

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 AGENT

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