Supplementary Materials Regarding
Shareholder Return Policy and Revision ofDividend Forecast

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Assumptions for Improving Corporate Value
We have long been expected to achieve high growth in the Tokyo Stock Exchange Growth Market where our stock is listed.
In addition, we will make proactive investments in growth to boost our corporate value and thereby to return profits toshareholders.
Million yen

Make proactive
investments forgrowth to boost

Offer maximum
profit returns toshareholders

corporate valueCAGR 56％

25,000

Active investment in existing
businesses, M&A
Achieved mid-term management plan

16,200
Announces First MidTerm Management Plan
• Start of contract
support business
Listed on TSE•

Mothers(now Growth)

3,039
42

128

211

343

600

942

2012/3

2013/3

2014/3

2015/3

2016/32017/3

4,103

11,364

6,994
4,689

1,931

2018/3

2019/32020/32021/32022/32023/32024/3
forecast

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2025/3～2026/3

Mid-Term Management Plan2

Assumptions for Improving Corporate Value
Maximizing cash flow over the long term is the most important factor in maximizing shareholder value, and to achieve this,we have expanded our business by maximizing EBITDA over the medium to long term as a mid-term management planpolicy.

Most importantindicator

Maximizing Shareholder Value

Long-term policy

Maximizing EBITDA in the medium to long term

Policy of the MidTerm Management
Plan

Maximizing EBITDA in the medium to long term

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Medium-term Growth Strategy
To increase the likelihood of continuous growth, we introduced a revenue portfolio in the current fiscal year. We will
endeavor to ensure that recurring revenue accounts for around 20% of EBITDA of 4 billion yen for the final year of theMedium-term

Recurring earnings ratio

Policy of the Medium-term Management Plan
Fucus Points
Establishing a portfolio ofrevenue sources

recurring earnings•

Convert part of the one-time revenue intorecurring earnings for increasing the likelihood ofcontinuous growth•Gain recurring earnings from business operators
according to their monthly power consumption inthe energy domain•

Obtain recurring earnings from business operators
according to the loan balance in the finance domain

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FY 3/2024
Plan

FY 3/2026
TargetRecurring earnings
200 million yen (Plan)

7.4％

Recurring earnings
800 million yen (Target)

20 ％ more

EBITDA

2.85billion yen

EBITDA

4billion yen

4Shareholder Returns Policy and Dividend Payment Policy
In view of the steady rise in recurring revenue and our financial standing, we will start to pay our first dividends from theend of the current fiscal year. We will be paying progressively increasing dividends from recurring revenue as the source
funds, on the condition that consolidated operating profit remains positive even after subtracting the amount of dividends.

Forecast for
FY 3/2024

Mediumterm
ManagementPlan(FY 3/2026)

Recurring earnings（millionyen）

200

800

Image of recurring earnings
after tax (million yen）

140

560

Dividend per share（yen）

2

Will be paying
increasing
dividends

Total dividends（million yen）

26

Will be paying
increasing
dividends

Steadily Increasing
Dividends
Continuous increases in dividends in step withthe increase in recurring earnings•

Policy of paying dividends once a year at the end of the fiscal year

•The General Meeting of Shareholders acts as a decision-making
body for dividends (whereas interim dividends are subject toresolution of the Board of Directors).

•We will continue to use internal reserves for improving ourfinancial structure for the long-term stabilization of ourmanagement foundations and for investing in business growth.

2yen

FY 3/2024* This matter will be discussed at the Ordinary General Meeting of Shareholders that is scheduled to take place in June 2024.
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Profit Return Program
We will carry out a three-in-one profit return program that benefits our particularly important stakeholders, namely
shareholders, employees and society. Increasing the returns to different types of stakeholders according to total dividends
to shareholders, we will strive to build long-term solid relationships.

Three-in-one profit returnprogram

Shareholders• Offer returns to employees and society
properly under the predetermined standards
according to the returns to shareholders(total amount of dividends).
• Set up a sustainability committee as adecision-making body for destinations ofreturns to society and their methods.

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Employees

6Disclaimer

Note on forward-looking statements- The materials and information provided in this presentation include so-called forward-looking statements.
- These statements are based on assumptions associated with current expectations, forecasts and risks, andinclude uncertainties that could cause actual results to differ substantially from them.
- These risk and uncertainties include regular economic conditions in Japan and overseas, including regularindustry and market conditions, interest rates and currency fluctuations.
- The Company does not assume any obligations to update or revise the forward-looking statements contained inthis presentation even in response to new information or future events.

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Copyright ©
© PORT
Copyright
PORTINC.
INC.AllAllRights
RightsReserved.
Reserved.