ALTIUM DIVIDEND POLICY

Altium Limited is committed to a progressive increase of long-term shareholder value.

Altium will achieve this by considering the following factors when determining appropriate dividend payments:

• Altium growth prospects and development profile;
• available cash flow and funding requirements; and
• capital management and needs.

• The Board of Altium Limited will aim to pay ordinary dividends each year within the range of 50-80% of net profit.
• Altium intends to pay dividends twice a year – an interim and a year-end dividend.
• It is the intention of the Altium Board to attach imputation credits to the extent that they are available.
• The amount of any AUD dividend will be determined using the USD exchange rate at the end of the period to which the dividend relates.
• The Board of Directors maintains the discretion to determine whether or not a dividend is payable and the amount of any dividend payment.

Approved by the Altium Limited Board on 21 January 2014.