The Company has designated "ROE (net income attributable to shareholders' equity)" and "operating profit margin on sales" as important management indicators to enhance corporate value over the medium to long term. In addition, the Company calculates cost of capital and conducts management based on this calculation. Regarding cost of capital, detailed disclosure is not provided due to diverse interpretations resulting from differences in data setting periods and assumptions underlying the calculations; however, as of the end of December 2025, it is approximately 3.0%, and when compared with the ROE of 12.8% for the fiscal year ended December 2025, the Company recognizes that it has achieved management efficiency exceeding cost of capital. The Company's PBR currently trades above 1x. The Company will continue to construct a one-stop system leveraging synergies from inter-business collaboration while utilizing cash on hand and capital procurement from financial institutions, and will promote management strategies emphasizing operational efficiency and productivity. To suppress shareholder capital cost, the Company regularly holds facility and property tours for shareholders and investors at times convenient for participants. Through such "dialogue with shareholders and investors" conducted in parallel with timely disclosure, financial results briefing supplementary materials, and information dissemination via the Company's website, the Company endeavors to enhance understanding of the Urbane Group.