3 Corporate Philosophy Values We uphold "MAXIMIZE CORPORATE VALUE" as our management philosophy. We aim to realize an efficient and sustainable capital market through a platform that connects listed companies and investors. We have two missions. First, we support smooth fundraising for companies by "forming an efficient capital market," creating a virtuous cycle where growth leads to new value creation for society. Second, we support "maximizing corporate value" and promote constructive dialogue between companies and investors to foster sustainable growth. To realize this philosophy, we base our operations on sincere and highly transparent business activities. We address social issues by reducing environmental impact through DX and promoting regional revitalization using our platform. We also respect human rights and build an organization that embraces diverse values and challenges, practicing management that enhances both corporate and social value. Corporate Culture Our company name, "WILLs," embodies our desire to continuously create new value by bringing together each person's individual "Will" to grow significantly toward the future. We prioritize an environment where diverse talent can think independently, take on challenges, and maximize their capabilities. We respect diverse values regardless of age, gender, nationality, or career, and support autonomous growth and challenges. We foster a culture of mutual learning and improvement, leading to the growth of the entire organization. We believe a corporate culture where each individual's "Will" becomes organizational strength and employees continue to take on challenges without fear of failure is the source of innovation. This accumulation leads to value creation for our customers and society, serving as the driving force for sustainable corporate value enhancement. Code of Conduct [Providing High-Quality Services] - We ensure strict management of confidential information and respect for intellectual property rights to provide high-quality services. We continue training to prevent rights infringements. [Aiming to Be Always Trusted by Society] - We build social trust through legal compliance and sincere conduct. We explicitly prohibit unfair discrimination and harassment, respect diversity, and strictly sever relationships with antisocial forces. [Maintaining High Transparency] - We actively and timely disclose necessary information and maintain fair and transparent business operations to sincerely meet expectations and social demands.