Shareholder Returns and Shareholder Benefit Program

Shareholder Returns

(*1) Total dividend amount: Dividend per share × Total number of shares outstanding
(*2) Dividend payout ratio: Dividends per share ÷ Earnings per share
(*3) Total payout ratio: (Total dividend amount + Total amount of treasury shares acquired) ÷ Net income
(*4) Figures for FY2023 and FY2024 are on a consolidated basis
(*5) The annual dividend per share, total dividend amount, dividend payout ratio, acquisition of treasury shares, and total payout ratio for the fiscal year ending September 2026 are forecasted figures based on information currently available to Atrae, Inc. and certain assumptions deemed reasonable. Therefore, actual figures may differ significantly from these forecasts depending on future business performance, financial condition, and other factors.

Terms of Use

• In the event that corrections to financial statistics (Earnings Reports / Financial Results) are announced, these revisions will not be reflected in this data immediately.

• The content provided in this data is prepared based on the financial statistics (Earnings Reports / Financial Results).

• While utmost care has been taken in converting and publishing the data, please note that errors may occur due to system failures, tampering by third parties, or other force majeure events. We ask for your understanding in advance.

• For detailed information, please refer to the original financial reports and related documents.

Shareholder Benefit Program

Atrae, Inc. (the “Company”) announced the establishment of a shareholder benefit program on May 14, 2026, to express its gratitude to shareholders for their continuous support, increase the attractiveness of investing in the Company’s shares, and encourage more shareholders to hold the Company’s shares over the medium to long term.

Eligible shareholders

This program will take effect for all shareholders recorded or registered in the Company’s shareholder register as of the end of October 2026. In the first year of the program’s introduction, there will be no restrictions on the continuous holding period, and shareholder benefit points will be awarded to all shareholders holding 5 units (500 shares) or more.

Details of the shareholder benefit program

Under this program, the Company will utilize the “Digital Yutaiclub” provided by WILLs Inc. to award shareholder benefit points according to the number of shares held. On a dedicated shareholder website, shareholders can exchange their awarded points for electronic money (Amazon Gift Cards exchangeable at a rate of 1 point = 1 yen equivalent), products, services, and other items. Please check the following URL for the available replacement products.

https://biz.premium-yutaiclub.jp/digital/exchange_1

Based on the shareholder register as of the end of October each year, shareholder benefit points will be awarded according to the number of shares held, as follows.

[Shareholder Benefit Points Table] (1 point ≒ 1 yen) (*)

(*) When exchanging points for electronic money (Amazon Gift Cards), points can be exchanged at a rate of 1 point = 1 yen equivalent.

Conditions for award

• First year (2026): As this is the first year of the program’s introduction, there is no restriction on the continuous holding period for the initial award. Points will be awarded on the condition that the shareholder is recorded or registered in the shareholder register as of the end of October 2026 as holding 5 units (500 shares) or more. The number of points to be awarded will be determined based on the number of shares held as of the end of October 2026, in accordance with the [Shareholder Benefit Points Table] above.

• From 2027 onwards (Conditions for continuous holding): Points will be awarded if the shareholder is recorded or registered in the shareholder register under the same shareholder number for at least three consecutive record dates: the end of October of the previous year (the base date), the end of April of the current year, and the end of October of the current year when the points are finalized, and has continuously held 500 shares or more. Please note that shareholder benefit points will not be awarded if the shareholder number changes by the record date at the end of October of the current year due to the sale of all shares, use of stock lending services of securities companies, transferring shares to a third party, inheritance, etc. The number of points awarded to shareholders who meet the continuous holding conditions will be determined based on the number of shares held as of the end of October of the current year when the points are finalized, in accordance with the [Shareholder Benefit Points Table] above.

• Please note that shareholder benefit points cannot be carried over to the following year.

[Examples of determining continuous holding and calculating awarded points from 2027 onwards]

How to use the shareholder benefit program

(1) Award of shareholder benefit points

A notice providing details, such as how to register on the dedicated website, will be sent to eligible shareholders every December (scheduled).

(2) Exchange of points

On the dedicated shareholder website, awarded points can be exchanged for electronic money (Amazon Gift Cards exchangeable at a rate of 1 point = 1 yen equivalent), products, services, and other items. Points can also be exchanged for “WILLsCoin,” a universal shareholder benefit coin that can be combined with shareholder benefit points from other companies that have introduced the Premium Yutai Club.

(3) Eligible shareholders

Shareholders who hold 5 units (500 shares) or more of the Company’s shares and are recorded or registered in the shareholder register as of the end of October each year are eligible. As stated above, from 2027 and beyond, continuous holding for one year or more will be required.

Record date for shareholder benefits

• Although the Company’s fiscal year ends in September, the record date for voting rights at the General Meeting of Shareholders and the record date for dividends have been changed from the end of September to the end of October in order to appropriately set the timing of the General Meeting of Shareholders and thereby promote constructive dialogue with shareholders. Going forward, the Company plans to hold the General Meeting of Shareholders in January of each year, with a policy of submitting the Annual Securities Report at least three weeks prior to the General Meeting of Shareholders.

• For the shareholder benefit program as well, with the aim of ensuring consistency in the management of the shareholder register, among other purposes, shareholders recorded or registered in the shareholder register as of the end of October each year will be eligible.

• Furthermore, for details regarding the background and purpose of changing the record dates for voting rights at the General Meeting of Shareholders and for dividends, please refer to the “Supplemental Explanation Material regarding the ‘Notice of Partial Amendment to Articles of Incorporation’ publicly announced on November 13, 2025” dated November 17, 2025.

Other

• The launch of the dedicated shareholder website is scheduled for December 2026.

• Any changes to the details of the shareholder benefit program will be disclosed promptly.

• Amazon does not accept inquiries regarding Amazon Gift Cards. Please contact the Atrae Digital Yutai Club Help Desk (0120-980-965).

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