In our "Medium-Term Management Plan 2026～1st STAGE for NEXT 10 YEARS～" (FY2025-FY2027), we have positioned ROE and ROIC as key indicators for measuring capital efficiency, with final-year targets set at ROE of 8% or higher and ROIC of 6% or higher. Cost of equity capital and WACC are calculated using a CAPM-based formula considering β and DER of comparable listed companies, with assumptions of 8% and 6%, respectively. ROIC is managed on a business-by-business basis. By creating and utilizing ROIC trees and capital cost management roadmaps, we visualize KPIs at the operational level and promote their adoption by employees. Through this approach, we will steadily advance acceleration of growth, improvement of profitability, realization of optimal capital structure, and strengthening of our management foundation. Furthermore, through IR activities such as dialogue between directors or management executives and shareholders/investors and enriched disclosure information, we aim to improve our recognition and enhance PBR. Additionally, from FY2025, in addition to management indicators (EBITDA, ROE, ROIC) set in the medium-term management plan, we have adopted non-financial indicators (CO2 reduction, employee engagement) as indicators in performance-linked compensation for officers, aligning incentives with operational directors and executive officers. Information regarding our initiatives toward enhancement of corporate value is disclosed at the following URL: (https://pdf.irpocket.com/C2060/nGVW/FtWb/D4I4.pdf)