December 8, 2023
To Our Stakeholders:Company name: Artner Co., Ltd.
Representative: SEKIGUCHI Sozo, President and CEO(Securities code: 2163; Prime Market of the Tokyo Stock Exchange)
Inquiries: HARIGAE Tomonori, Director and Head of the Management Division(TEL. 06-6445-7551)

Notice Concerning Revisions to Forecast of Non-consolidated Financial Results andForecast of Cash Dividends
Artner Co., Ltd. (“the Company”) hereby notifies that, based on recent performance trends and the like, the forecastof non-consolidated financial results and forecast of year-end dividends, announced on March 1 4, 2023, wererevised at the Board of Directors Meeting on December 8, 2023, as shown below.

1. Revisions to forecast of non-consolidated financial results
Revisions to figures of full year forecast of non-consolidated financial results for the year ending January 31,2024 (from February 1, 2023 to January 31, 2024)
Net sales

OperatingprofitOrdinary
profitProfitEarnings pershare

Millions of yen

Millions of yen

Millions of yen

Millions of yen

Yen

forecast (A)

9,797

1,325

1,328920

86.65

Revised forecast (B)10,049

1,526

1,536

1,061

99.91Increase (B − A)

252

201

208

141

―

Change (%)

2.6

15.2

15.7

15.3

―

9,242

1,194

1,203

895

84.24

Previously announced

Reference: Results inprevious period(fiscal year ended
January 31, 2023)
Reason for revision
With respect to our cumulative performance in Q3, progress in career hires has been slow, however we haveseen growth in both sales and profit due to an increase in the unit price of engineers and the placement of newly
graduated engineers ahead of schedule.
As for full year performance, we anticipate that demand for engineers will continue to increase into the nextyear, with both net sales and profit also expected to exceed the initial plan.
Consequently, we will revise our full year forecast of non-consolidated financial results based on recent trends
and our outlook for Q4.

2. Revisions to forecast of year-end dividends
Revisions to forecast of cash dividends
Annual dividends per share
Second quarter-end

Fiscal year-end

Total

Yen

Yen

Yen

Previous forecast

―

32.00

69.50

Revised forecast

―

37.50

75.00

Result37.50

―

―

20.00

40.00

60.00

Results in previous period (fiscalyear ended January 31, 2023)* The year-end results in the previous period include a commemorative dividend of ¥17.
Reason for revision
The Company comprehensively considers future business developments, earnings, the management
environment, as well as the strengthening of its management foundations, and positions the supply of stabledividends to its shareholders as a top-priority management task. Moreover, with our policy to maintain a 50%
payout ratio, we have set as our basic approach to continue to grow our profit this year to distribute dividends
that are at least at the same amount as the previous year and continue to increase.
In respect of year-end dividends, as described above in “Revisions to forecast of non-consolidated financialresults,” since both net sales and profit are expected to exceed the initial plan, we will increase the price of theinitial forecast by ¥5.50, revising it to ¥37.50 per share. By doing so, we expect that annual dividends per sharefor the fiscal year ending January 31, 2024, will be ¥75 per share.

Note: The above forecast was created based on information available as of the announcement date of this document.
Actual financial and other results may differ substantially from the statements herein due to various factors.