Consolidated Financial Information
for the Nine Months Ended September 30, 2024

from the beginning

Consolidated Financial Information for the Nine Months Ended September 30, 2024

• AGENDA

01 Company Overview

• MISSION

• BUSINESS

02 Business Report -Report on Business Results for the Nine Months Ended September 30, 2024-

• Consolidated Statements of Operations

• Revenues and Gross Profit by Segment

• Organizational Development Division Summary

• Individual Development Division Summary

• Matching Division Summary

• Consolidated Statements of Operations: SG&A Expenses

• Consolidated Statements of Financial Position

03 Report on Growth Strategy Centered on Consulting & Cloud Business

• Competitive Advantage

• Growth Potential and Strategy

• Key Indicators of Consulting & Cloud Business (1)

• Introduction of the Motivation Cloud Series at Major Companies

• Key Indicators of Consulting & Cloud Business (2)

• Accelerating Future Growth

04 Report on Business Alliances

• Business Alliance with FCE Inc.

• Business Collaboration between FCE and the Individual Development Division

• Business Alliance with GO Inc.

05 Cancellation of Treasury Shares

• Cancellation of Treasury Shares

06 Announcement of Dividend Increase

• Dividend Policy

• 2024 3Q Dividend and Dividend Increase in 2024 4Q

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Reference Materials

• Approach to Growth of Consulting & Cloud Business

• Recurring Revenue of Consulting & Cloud Business

• Relationship between Employee Engagement and Investment Indicators

• KPIs by Business

• Organizational Development Division: Consulting & Cloud Business Revenues / Average Revenues per Customer for the Past 12 Months

• Organizational Development Division: Consulting & Cloud Business Motivation Cloud Series Monthly Fee Revenue / Delivered Orders / Average Monthly Fee

• Individual Development Division: Average Number of Enrollees for the Past 12 Months / Career School Business: Average Revenues per Enrollee for the Past 12 Months

• Individual Development Division: Career School Business Online Course Revenues

• Matching Division: ALT Placement Business Market Share and Average Number of ALTs Dispatched over the Past 12 Months

• Matching Division: Personnel Placement Business Number of Registered Users of OpenWork and Employee Reviews / Evaluation Scores & Companies under Contract with OpenWork Recruiting

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