P.15 Key Management Capital (Inputs)

15 Key Management Capital (Inputs) Financial Capital We maintain a sound financial base with total assets of 4,822 million yen, cash and deposits of 3,141 million yen, and an equity ratio of 53.5%. Leveraging our high cash generation and asset-light business structure, we have built a financial foundation. This allows us to flexibly invest in future growth, such as AI, platform development, and human resource development. (As of December 31, 2025) ▶P21 Capital and Financial Strategy Manufactured Capital We have built a robust system infrastructure that supports the 'information infrastructure for capital markets.' By managing server environments and cloud infrastructure in a distributed and redundant manner, we ensure stable operation 24 hours a day, 365 days a year. This ensures high availability and reliability. We stably provide high-quality services that connect companies and investors. ▶P6 WILLs Co-Creation Platform Concept ▶P20 Business Strategy (Platform Strategy) ▶P29 Information Security Initiatives Intellectual Capital Our intellectual capital consists of investor data accumulated through Premium Yutai Club and IR-navi, knowledge of IR and SR, and the ability to build value creation stories cultivated through integrated reports production. In addition, we enhance our competitive advantage through patents related to electronic exercise of voting rights, blockchain technology, and service development utilizing AI. ▶P25 Intellectual Property and Intangible Assets Strategy Human Capital In addition to experts with deep understanding of capital markets, we are hiring and developing AI and DX talent. Through our role-based grading system and flexible work styles, we aim to form a 'group of knowledge professionals.' We enable diverse talent, regardless of gender, age, nationality, or employment type, to continue to take on challenges. ▶P23 Human Capital Strategy Social and Relationship Capital We have a broad foundation with 110 companies adopting Premium Yutai Club, 375 companies adopting IR-navi, and 650,000 registered shareholders. In addition to our network with listed companies and investors, we have built good relationships with local communities through cooperation with local governments and recovery support projects. We accumulate capital based on trust. (As of December 31, 2025) ▶P26 Sustainability Management ▶P28 Responsible Supply Chain/Human Rights Natural Capital Due to the nature of our business, our direct dependence on natural capital is not high. However, we contribute to reducing environmental impact through paperless operations via digitization, virtual shareholder meetings, and support for the digitization of integrated reports. We also support our clients' sustainable management through sustainability solutions. ▶P27 Addressing Climate Change