The Company recognizes its cost of shareholder capital as less than 10% based on calculation methods generally considered appropriate and through interviews with institutional investors. On the other hand, ROE for the fiscal year ended January 2026 is 26.3%, and the average ROE over the past five years is 19.5% (maximum 26.3%, minimum 15.0%), which the Company believes secures a level exceeding the cost of shareholder capital on a stable basis. Additionally, based on the Company's closing price at the end of January 2026 (1,780 yen), PBR is 3.3 times, significantly exceeding 1.0 times. While the Company does not disclose specific target values for each indicator, it will continue to work on improving business performance and strive to secure ROE exceeding the cost of shareholder capital. While the Company does not disclose the medium-term management plan itself, earnings forecasts and dividend forecasts for the current period are disclosed in the earnings announcement, and medium-term earnings targets and growth strategies are explained at earnings briefing sessions held twice per year. Please refer to the following website for details. https://www.neo.co.jp/ir/library/ From a shareholder return perspective, the basic policy is progressive dividends with a consolidated dividend payout ratio target of 40%. Additionally, to enhance opportunities for profit returns to shareholders, dividends are paid twice per year as interim and final dividends.