Consolidated Financial Information
for the Six Months Ended June 30, 2025

from the beginning

Consolidated Financial Information for the Six Months Ended June 30, 2025

• AGENDA

01 Company Overview

• MISSION

• BUSINESS

• Inclusion of Results of New Wholly Owned Subsidiaries

02 Management Report (1) Report on Business Results for 2025 2Q

• 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

02 Management Report (2) Report on Organizational Conditions for 2025 2Q

• Approach to Human Capital Management

• Human Resource Capabilities -Role Survey Rating

• Organizational Capabilities (Engagement) -Engagement Rating

03 Report on Growth Strategy of Consulting & Cloud Business

• Market Environment and Core Businesses

• Competitive Advantage

• Initiatives to Accelerate Growth

• (1) Further Expand Relationships with Major Companies in Japan

• (2) Accelerate Expansion of Relationships with Small and Medium-Sized Enterprises in Japan

• (3) Accelerate Expansion of Relationships with Local Governments in Japan

• (4) Expansion Outside Japan

• New Consolidated Subsidiary Unipos Inc.

• Expansion of Motivation Cloud Transformation Services

04 Upward Revision of Target for Motivation Cloud Monthly Fee Revenue

• Upward Revision of Target for Motivation Cloud Monthly Fee Revenue

05 Announcement of Dividend Increase

• Announcement of Dividend for 2025 2Q and Dividend Increase for 2025 3Q

06 Announcement of Shareholder Benefits Program

• Reinstatement of Shareholder Benefits Program

• Details of Shareholder Benefits Program

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Reference Materials

• Approach to Growth of Consulting & Cloud Business

• Consulting & Cloud Business: Recurring Revenue

• Relationship between Employee Engagement, Corporate Performance 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

• Organizational Development Division: Consulting & Cloud Business -Orders

• Organizational Development Division: IR Support Business -Average Revenues per IR Report Customer for the Past 12 Months

• Organizational Development Division: Consulting & Cloud Business / IR Support Business -Revenues and Gross Profit

• 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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