Ateam Holdings Co., Ltd.

<h3>3. Dividend Policy</h3>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Our Group believes it is important to strengthen our financial foundation and enhance our business portfolio while making advance investments toward creating new businesses for sustainable growth. At the same time, we recognize the importance of returning profits to our shareholders and have adopted a dividend policy of implementing continuous and stable shareholder returns.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Based on this policy, for the current fiscal year, after comprehensively evaluating our business performance and financial condition, we have set the year-end dividend at 22.0 yen per share (regular dividend of 22.0 yen). For the next fiscal year, in anticipation of stable and continuous profit growth going forward, we plan to pay a dividend of 28.0 yen per share (interim dividend of 14.0 yen and year-end dividend of 14.0 yen) to achieve our shareholder return policy under the Medium-Term Management Plan (FY2025-FY2028) of "average total payout ratio of 100%" and "total shareholder returns of 4.0 to 5.0 billion yen." Going forward, we will continue to pay stable dividends based on business performance and implement flexible shareholder returns.</p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Regarding retained earnings, we will continue to invest toward sustainable growth and long-term enhancement of corporate value, including investments in strengthening existing services and enhancing our business portfolio through M&A, securing and developing excellent talent, and strengthening our Group management structure including improvement of our corporate brand. We will also utilize these funds effectively to respond flexibly to various changes in the business environment going forward.</p>
<p style="text-align: left"> </p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">Our Articles of Incorporation provide that dividends as specified in Article 459, Paragraph 1 of the Companies Act may be determined by the Board of Directors. Additionally, our Articles of Incorporation provide that interim dividends as specified in Article 454, Paragraph 5 of the Companies Act may be paid, with the Board of Directors as the decision-making body.</p>
<p style="text-align: left"> </p>
<p style="margin-left: 24px; text-align: left; text-indent: 12px">The dividends of surplus with a record date in the current fiscal year are as follows:</p>
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<td style="vertical-align: middle; width: 240px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF" colspan="2">
<p style="line-height: 13.333333333333333333333333333px; text-align: center">Date of Resolution</p>
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<p style="line-height: 13.333333333333333333333333333px; text-align: center">Total Dividend Amount</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">(Million Yen)</p>
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<td style="vertical-align: middle; width: 204px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF">
<p style="line-height: 13.333333333333333333333333333px; text-align: center">Dividend per Share</p>
<p style="line-height: 13.333333333333333333333333333px; text-align: center">(Yen)</p>
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<td style="vertical-align: middle; width: 102.66666666666666666666666667px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 0px none ; border-bottom: 1px solid #000000; background-color: #FFFFFF">
<p style="text-align: right">
<ix:nonNumeric name="jpcrp_cor:DateOfResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" format="ixt:dateyearmonthdaycjk">September 5, 2025</ix:nonNumeric>
</p>
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<td style="vertical-align: middle; width: 137.33333333333333333333333333px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 0px none ; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF">
<p style="text-align: left">
<ix:nonNumeric name="jpcrp_cor:ResolutionDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" escape="false">Board of Directors</ix:nonNumeric>
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<td style="vertical-align: middle; width: 204px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF">
<p style="margin-right: 12px; text-align: right">
<ix:nonFraction name="jpcrp_cor:TotalAmountOfDividendsDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPY" decimals="-6" scale="6" format="ixt:numdotdecimal">410</ix:nonFraction>
</p>
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<td style="vertical-align: middle; width: 204px; padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; border-left: 1px solid #000000; border-top: 1px solid #000000; border-right: 1px solid #000000; border-bottom: 1px solid #000000; background-color: #FFFFFF">
<p style="margin-right: 12px; text-align: right">
<ix:nonFraction name="jpcrp_cor:DividendPerShareDividendsOfSurplus" contextRef="FilingDateInstant_Row1Member" unitRef="JPYPerShares" decimals="2" scale="0" format="ixt:numdotdecimal">22.00</ix:nonFraction>
</p>
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<p style="margin-left: 48px; text-align: left; text-indent: -36px">(Note) The total dividend amount includes 2 million yen in dividends on 94,000 shares of our company held by the "Stock Grant ESOP Trust" and "Executive Compensation BIP Trust."</p>
<p style="margin-left: 60px; text-align: left; text-indent: -48px"> </p>

<p>Our basic policy is to provide continuous and stable shareholder returns. Under our medium-term business plan, we target an average total payout ratio of 100% and total shareholder returns of 4.0 to 5.0 billion yen. We plan to use retained earnings for investments in strengthening existing services, enhancing our business portfolio through M&A, and securing talent.</p>

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/09/05)	14	14	28	86.6%
FY2025	Actual(2025/09/05)	0	22	22	39.5%
	Forecast(2024/09/06)	0	22	22	72.9%
FY2024	Actual(2024/09/06)	0	22	22	42.8%
	Revision(2024/06/07)	0	22	22	-
	Revision(2024/03/08)	0	20	20	-
	Forecast(2023/09/08)	0	16	16	82.5%
FY2023	Actual(2023/09/08)	0	16	16	207.0%
	Forecast(2022/09/09)	0	16	16	74.1%
FY2022	Actual(2022/09/09)	0	16	16	-
	Forecast(2021/09/10)	0	16	16	-
FY2021	Actual(2021/09/10)	0	16	16	35.5%
	Forecast(2020/09/11)	0	16	16	-
FY2020	Actual(2020/09/11)	0	16	16	-
FY2019	Actual(2020/09/11)	0	16	16	21.2%

Ateam Holdings Co., Ltd. (3662) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)