Our group views capital costs as the cost of equity capital, which represents the expected return rate from shareholders and investors, and considers that "enhancement of corporate value" is realized by achieving ROE exceeding the cost of equity capital. We have adopted the practice of management emphasizing capital efficiency as our fundamental management policy, and have set maintaining ROE of 20% or higher as a management indicator related to capital efficiency. Additionally, to maintain appropriate levels of debt necessary for sustainable growth investment while ensuring sound financial health, we have adopted a policy of maintaining a debt-to-equity ratio cap of 1.0 times, and furthermore have set a total return payout ratio target of 50% to enhance profit returns to shareholders. These policies are set forth as "Key Management Indicators" in our "Medium-Term Management Plan 2029." Key Management Indicators Indicators for realizing "sustained enhancement of corporate value": ROE 20% or higher Indicators related to "shareholder returns": Total return payout ratio 50% Indicators supporting "fundamental capital allocation policy": DE ratio cap of 1.0 times Our group aims to continuously achieve the target of "maintaining ROE of 20% or higher" by realizing revenue and profit growth through the pursuit of our medium-term management plan. At the end of the most recent fiscal year ending December 2025, our ROE stood at 16.1%; however, our group recognizes its cost of equity capital at approximately 6% as of the end of the fiscal year ending December 2025, and judges that we are realizing ROE exceeding our cost of equity capital. For our group's "Medium-Term Management Plan 2029," please refer to the following: (Reference) "Medium-Term Management Plan 2029" https://www.fullcastholdings.co.jp/assets/upload/2025/02/mediumtermmanagementplan2029.pdf