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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. October 29, 2025 OBIC BUSINESS CONSULTANTS CO., LTD（Code No. 4733） Q2 FYE3/2026 Results This document contains forward-looking statements. These statements involve risks and uncertainties and do not guarantee future financial results. There are a number of factors that could cause actual future results to differ materially from planned values. This document is produced solely for the purpose of providing information and is not intended to encourage the purchase of any service or product. Note : This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 1 Index 1. Key Indicators of Q2 FYE3/2026 P . 2 2. Summary of Q2 FYE3/2026 Results P . 10 3. Shareholder Returns P.14 4. Business Plan for the FYE3/2026 P.16 Appendix P.31
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 2 1. Key Indicators of Q2 FYE3/2026
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 3 Key Indicators Unearned Revenue 31.6B￥（’25/9E） 31.1B￥（’24/9E） Recurring revenue rate※4 83.7％ （’25/9） 81.9％（’24/9） Number of systems in operation※3 265K systems（’25/9E） 274K sysytems（’24/9E） (Incl. Cloud&Cloud Edge 132 K systems) (Incl. The said 117 K systems) Contract retention rate※5 99.4％ （’25/6） 99.3％（’24/6） ※1：ARR（Annual Recurring Revenue） is calculated by multiplying MRR （monthly recurring revenue ） for the last month of the relevant period by 12. ※2： Cloud ARPU （Average Revenue Per User）is calculated by multiplying the total monthly usage fees for cloud-based software offerings per month by 12.※3：Systems delivered with one or more licenses as a unit are counted as one system. ※4： Ratio of recurring revenue is calculated as recurring revenue divided by net sales. Recurring revenue is defined as the sum of sales from our software (consisting mainly of cloud-based software) and services (consisting mainly of OMSS) that is recognized over an applicable subscription period. This information is calculated on a management accounting basis ※5： Rate of contract renewals is calculated as one minus the cumulative monthly churn rate for our cloud-based software and services during the year, with churn rate calculated as the total revenue amount for canceled contracts during an applicable month divided by MRR for the previous month. Cloud ARPU※2 562 K￥（’25/9E） 507K￥（’24/9E） ARR※1 42.5B￥（’25/9E） 37.9 B￥（’24/9E） Operating profit 11.2B￥（’26/3E1H） 10.1 B￥（’25/3E1H） Net Sales 24.9B￥（’26/3E1H） 22.7 B￥（’25/3E1H） Due to the end of support for Bugyo 10 series, 20K systems were deleted (end of Mar '25)
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 4 130 128 126 126 126 126 125 123 123 122 121 122 119 119 3 3 4 5 4 4 4 5 4 4 4 4 4 4 111 119 132 144 160 180 208 228 240 253 269 280 293 303 244 251 262 275 290 310 337 356 367 379 395 405 416 425 Q1 Q2 Q３ Q4 Q1 Q2 Q３ Q4 Q1 Q2 Q３ Q4 Q1 Q2 23.3 24.3 25.3 26.3 Cloud Other On-Promises Maintainance YoY ＋12.3％ Increased by 12.3% yoy due to growth in cloud users. Changes in ARR Breakdown of ARR changes※1 （100 million yen ※1 ） ※1： Rounded to the nearest 100 million yen.
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 5 1,321 1,374 1,456 1,514 1,612 1,701 1,859 2,006 2,097 2,151 2,222 2,254 2,312 2,362 1,469 1,628 1,836 2,057 2,342 2,726 3,177 3,580 3,881 4,156 4,458 4,725 4,962 5,230 2,789 3,001 3,292 3,571 3,954 4,426 5,036 5,586 5,978 6,307 6,680 6,980 7,274 7,591 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 23.3 24.3 25.3 26.3 Cloud(Core business) Cloud Edge 5,295 5,473 5,801 6,066 6,453 6,839 7,532 8,158 8,480 8,680 8,988 9,068 9,312 9,547 5,846 6,469 7,417 8,337 9,587 11,123 13,254 14,656 15,493 16,616 17,950 18,889 19,992 20,726 11,141 11,941 13,218 14,404 16,040 17,962 20,786 22,813 23,972 25,296 26,938 27,956 29,304 30,273 Q1 Q2 Q３ Q4 Q1 Q2 Q３ Q4 Q1 Q2 Q３ Q4 Q1 Q2 23.3 24.3 25.3 26.3 Cloud(Core Business) Cloud Edge Cloud ARR CAGR ※1 ・Cloud(Core business) 47％ ・Bugyo Cloud Edge 20％ ・Total of Cloud 36％ YoY ＋19.7％ Track record of cloud ARR YoY ＋20.4％ Cloud ARR and revenue both continue to grow, driven by SaaS expansion. Track record of cloud revenue for each quarter （million yen ※2） （million yen ※2） ※1: Compound Annual Growth Rate from 23.3/Q1 to 26.3/Q1 ※2: Rounded to the nearest million yen. Track record of cloud ARR and CAGR Cloud revenue CAGR ※1 ・Cloud(Core business) 48％ ・Bugyo Cloud Edge 20％ ・Total of Cloud 36％
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 6 Track record of Cloud ARPU and Number of systems in operation Track record of Cloud ARPU Track record of Number of systems in operation ※2 （Thousand units） YoY ＋13.2％(Thousand yen) ※2：number of systems in Cloud service operation.Bugyo Cloud DX Suite counts the Cloud(core business) and Bugyo Cloud Edge multiple services as a 1set 1system and includes them in the Cloud(core business). ARPU growth is driven by an increased weight of high-priced products, while the number of cloud-operated systems continues to grow steadily. Reference: Average unit price by solution ※1: For subscription-based models, calculated by dividing MRR as of the end of Sep 2025 by the number of subscribers as of the end of June and multiplying the result by 12 months. 327 353 370 395 418 446 474 493 505 507 521 534 546 562 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 23.3 24.3 25.3 26.3 44 46 47 48 49 51 53 54 55 56 57 58 58 59 25 28 31 35 39 44 50 55 57 60 63 66 69 73 69 73 78 83 88 95 102 109 112 117 121 123 127 132 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 23.3 24.3 25.3 26.3 Cloud(core business) Bugyo cloud Edge Bugyo Cloudｉ 214K yen Bugyo Cloud V ERP 878K yen Bugyo Cloud DX Suite 1,267K yen IaaS Bugyo 11 Cloud etc 888K yen Bugyo Cloud Edge 161K yen Cloud models※1 (per Year) SaaSCore business
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 7 Sales composition ratio of 1H FYE3/2026 Growth in recurring revenue Recurring revenue steady growth by getting more cloud Sales Recurring revenue （83.7%） Products One time revenue （16.3%） Recurring Revenue Ratio Solution (Sell-outs) Related Products 328 2,485 Services Other Services 1,256 Solutions (Subscription) 14,887 On-promises Maintenance 5,975 ※2：Growth rate from 22/9E to 25/9E （million yen ※1） （million yen ※1） ※1: Rounded to the nearest million yen. 12,393 14,812 18,627 20,863 3,831 4,676 4,111 4,069 16,224 19,488 22,738 24,932 22.9 23.9 24.9 25.9 One time revenue Recurring revenue Recurring revenue CAGR 19.0%※2
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 8 6,788 8,163 10,112 11,160 41.8% 41.9% 44.5% 44.8% 30.0% 30.5% 31.0% 31.5% 32.0% 32.5% 33.0% 33.5% 34.0% 34.5% 35.0% 35.5% 36.0% 36.5% 37.0% 37.5% 38.0% 38.5% 39.0% 39.5% 40.0% 40.5% 41.0% 41.5% 42.0% 42.5% 43.0% 43.5% 44.0% 44.5% 45.0% 0 2,000 4,000 6,000 8,000 10,000 12,000 22.9 23.9 24.9 25.9 Operating Profit Operating Mergin 3,292 3,268 3,225 3,198 3,179 3,171 3,162 3,107 3,069 3,188 3,033 3,028 2,999 2,977 2,810 3,023 3,325 3,660 4,002 4,459 5,077 5,670 6,027 6,342 6,706 7,063 7,308 7,579913 373 498 455 449 895 707 685 484 415 417 226 154 174 595 574 553 734 656 918 1,009 1,017 689 712 726 668 521 735 734 642 859 973 858 900 990 1,042 956 855 1,144 1,236 1,169 1,316 8,344 7,881 8,461 9,020 9,145 10,344 10,944 11,522 11,226 11,512 12,026 12,220 12,151 12,781 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 23.3 24.3 25.3 26.3 Related Products Other Services Solution(Sell-out) Solution(Subscription） On-premises Maintainance Changes in net sales by business segment(Quarterly basis) Changes in operating profit and operating margin※2 ※2: Operating margin = Operating profit / Net sales Changes in Net Sales and Operating Profit ※1: Rounded to the nearest million yen. One time revenue Recurring revenue （million yen ※1） （million yen ※1） Recurring revenue steady growth by getting more cloud Sales
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 9 17,278 22,631 25,785 28,446 3,672 5,761 5,284 3,108 20,950 28,392 31,069 31,554 22.9 23.9 24.9 25.9 Lomg term(more than 2 years) Short term(1 year) Changes in unearned revenue balance Unearned Revenue and Contract retention rate Although the balance of long-term unearned revenue decreased due to the discontinuation of long-term contracts exceeding two years in principle, the contract persistency rate remained high. +0.48 billion yen Contract retention rate （million yen) 99.6% 99.0% 99.1% 99.4% 99.4% 99.4% 99.3% 99.3% 99.3% 99.3% 99.3% 99.3% 99.4% Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 23.3 24.3 25.3 26.3
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 10 2. Summary of Q2 FYE3/2026 Results
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 11 FY2026 1H (Million yen) Results % of net sales Forecast Results % of net sales Inc /Dec YoY (%) Net sales 22,738 100.0 24,700 24,931 100.0 2,193 9.6 Gross profit 19,028 83.7 20,613 21,060 84.5 2,032 10.7 SGA expenses 8,916 39.2 9,763 9,900 39.7 984 11.0 Operating profit 10,111 44.5 10,850 11,160 44.8 1,048 10.4 Non-operating income and expenses 681 3.0 500 785 3.2 104 15.3 Ordinary profit 10,792 47.5 11,350 11,945 47.9 1,152 10.7 Profit 7,632 33.6 7,880 8,273 33.2 640 8.4 YoY change FY 2026 1H FY 2025 1H Net Sales ◆ Net sales: up 2,193 million yen (up 9.6%) Gross profit ◆ Gross profit: up 2,032 million yen (up 10.7%) ◆ Gross profit margin improved by 0.8 points. This was due to an increase in the proportion of solution sales, which have relatively high profit margins, from 58% to 61% of total sales, as well as a decrease in outsourcing costs for instructor training. Operating profit ◆ SGA: up 984 million yen (up 11.0%) ◆ Operating profit: up 1,048 million yen (up 10.4%) Ordinary profit ◆ Interest received of 100 million yen (7 million yen in 1H FY ‘25) ◆ Dividends received of 666 million yen (655 million yen in 1H FY ‘25) Profit ◆ Profit: up 640 million yen (up 8.4%) Income Statement
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 12 Breakdown of Net Sales FY2026 1H （Million yen ） Results % of net sales Forecast Results % of net sales YoY change (%) Solutions 13,268 58.3 15,395 15,215 61.0 14.7 Cloud total 12,284 54.0 14,865 59.6 21.0 Cloud (Core business） 8,036 35.3 10,191 40.9 26.8 Cloud (Bugyo Cloud Edge） 4,247 18.7 4,673 18.7 10.0 On-premises 984 4.3 350 1.4 -64.4 Related products 1,811 8.0 1,975 2,485 10.0 37.2 Services 7,657 33.7 7,330 7,231 29.0 -5.6 6,257 27.5 5,975 24.0 -4.5 Other Services 1,400 6.2 1,256 5.0 -10.3 Total 22,738 100.0 24,700 24,931 100.0 9.6 FY 2026 1H FY 2025 1H On-premises Maintenance fee Major increase/decrease ◼ Solutions ✓ Bugyo i Cloud for SMEs, Bugyo V ERP Cloud for mid- sized and listed companies, and the Bugyo Cloud DX suite all performed steadily. ✓ Sales decline due to the end of new on-premises sales (end of February 2025) is largely in line with expectations. ◼ Related products ✓ Sales of Other companies’ products linked with the Bugyo series increased by 141 million yen. ✓ Increase of ¥538 million due to new pricing transition for IaaS model environment construction. ◼ Services ✓ On-premises Maintenance fee decreased by 281 million yen due to cloud shift. ✓ Guidance fee sales decreased by 144 million yen.
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 13 Breakdown of SGA Expenses (Million yen) Result % of net sales Result % of net sales YoY change (%) Net sales 22,738 100.0 24,931 100.0 9.6 SGA expenses 8,916 39.2 9,900 39.7 11.0 Personnel 2,838 12.5 3,139 12.6 10.6 R&D 2,034 8.9 2,186 8.8 7.5 Advertising 1,125 5.0 1,450 5.8 28.8 Rent 381 1.7 450 1.8 18.2 Depreciation 143 0.6 231 0.9 61.5 Other expences 2,393 10.5 2,442 9.8 2.0 FY 2025 1H FY2026 1H Note: Growth rates represent year-on-year changes. Description of changes in SGA ◼ Personnel and R&D expenses ✓ Personnel increased due to an increase in personnel (104 new graduates hired in April 2025) and base salary increases. ◼ Advertising ✓ Strategically strengthening brand penetration. ◼ Rent ✓ Increased by 69 million yen due to floor expansion of head office. ◼ Depreciation ✓ Including an adjustment of ¥89 million for software amortization in the first half of the previous fiscal year. ◼ Other expenses ✓ Payment fees decreased by ¥311 million. The main factor was that the previous first half included ¥430 million in payment fees from revised version prior years. ✓ Exhibition expenses increased by ¥107 million. ✓ Selling expenses increased by ¥106 million.
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 14 3. Shareholder Returns
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 15 20 20 20 25 27.5 28 32.5 35 40 45 50 55 70 70 80 100 106 34.7% 31.4% 29.6% 37.9% 25.3% 32.8% 35.7% 34.3% 36.8% 33.6% 37.7% 42.8% 44.5% 47.7% 43.4% 46.5% 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% 0 20 40 60 80 100 120 FY'10/3 FY'11/3 FY'12/3 FY'13/3 FY'14/3 FY'15/3 FY'16/3 FY'17/3 FY'18/3 FY'19/3 FY'20/3 FY'21/3 FY'22/3 FY'23/3 FY'24/3 FY'25/3 FY'26/3 Dividend per share and dividend payout ratio Dividend per share Dividend payout ratio The fiscal year ended March 31, 2014 and the fiscal year ending March 31, 2019 were split 2-for-1, and are shown as retroactive to the split. ［Repeat］Shareholder Returns – Annual Dividend Policy Annual dividend increased from 100 yen in the previous year to 106 yen (interim 53 yen) Dividend payout ratio is expected to be 46% Reprinted from the Financial Results Briefing Materials for the Fiscal Year Ending March 2025
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 16 4. Business Strategy for the FYE3/2026
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 17 Important Strategy for the FYE3/2026 Establish a cloud-native SaaS businessMission Important strategies Up to Cloud in Bugyo 11 series1 3 4 Bugyo V ERP Cloud sales expansion strategy 2 BPaaS strategy 5 Promoting the digitalization of peripheral operations using the Bugyo Cloud Edge Enhanced AI and security 5
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 18 On-premise cloud migration measures: Phase 1 *1. Products shipped from Mar, 2020 to Mar. 2023. Use IT subsidy for 2 years Up to Cloud in Bugyo 11 series Bugyo 11 Series Up to Cloud End support for about 110K systems of Bugyo 11 series at the end of Apr. 2027 (Phase 1)*1 ＋ As of the end of September 2025 Approx. 80K systems of Bugyoｉ11 series (Phase1: 30K systems; Phase2 : 50K systems) Approx. 30K systems of Bugyo V ERP 11 series (Phase1 : 10K systems; Phase2 : 20K systems) Revise maintenance price for Bugyo 11 Broaden the event originally designed for cloud users to also encompass on-premises users. 1
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 19 Fully Cover Management of Fixed Assets and Lease Assets Complete Support in Preparing for New Lease Accounting Standards Bugyo V ERP Cloud sales expansion strategy ⑤ Journal slip creation Automatically create journal slips compliant with the new lease accounting standards Automatically create journal slips for lease contract start date and lease liabilities reviews, and other items. ⑥ Notes Create a list of notes Automatically calculate the amount required for creating notes. ⑦ Compliance with tax requirements Comply with criteria for tax treatment of lease transactions Determine the tax treatment of transactions and adjust tax returns. ③ Calculation of right-of-use assets and lease liabilities Register lease contract information Register and manage multiple leases by lease contract number. ④ Review of lease liabilities, etc. Review lease liabilities, etc. due to changes in contract terms or lease period Review lease liabilities, etc. in the event of changes in contract terms or lease period. ② Retrospective calculation for the first year of application Register newly identified leases Register contract information newly identified as lease. Retrospectively calculate lease liabilities, etc. Automatically calculate the initial impact after applying transitional treatment. Check the impact of retrospective calculation Check the journal entry amount to be recorded at the beginning of the first year of application. ① Impact estimation Grasp impact by on-balance-sheet recording Calculate the estimated number for on-balance-sheet recording, impact by each retrospective calculation method, and capital ratio. The Impact Estimation Tool in Excel can be directly imported into the Fixed Assets Bugyo V ERP Cloud. Fully compliant with the new lease accounting standards as standard functionality. (Their application to financial years starting in April 2027 is mandatory) New Lease Accounting Implementation Complete Automatically create journal slips AI-Based Lease Identification 2
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 20 Data Linkage Using No-code/low-code Method and Integrating with Other Company Solutions Using APIs Through collaboration with eight tool partners, we enable customers to complete their unique business operations entirely within SaaS. １１ Bugyo V ERP Cloud sales expansion strategy2
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 21 Standard support for Japan’s qualified invoice system and electronic invoicing Digitalize sales management process Facilitate the use of paperless in personnel- and labor-related operations Digitalize all general affairs, personnel affairs and labor management Drive digital transformation starting with critical business fields Digitalize back-office operations Strengthen managemen t capabilities Deliver best practice Standard support for the Revised Electronic Book Preservation Act Digitalize accounting process Collect, approve and store voucher Automatically prepare transaction journal Billing and receivables Payment and payables Settlement of petty cash and advance payment Cashless operation Integration with financial institutions Management analysis Labor management Individual number Year-end tax adjustment Salary and salary statement General affairs and personnel Management analysis Estimate Order Sales and purchase Arrival/shipment and inventory Billing and settlement Payment Management analysis ⚫ Shorten business processes ⚫ Eliminate visual inspection and manual input ⚫ Achieve the same results repeatedly ⚫ Monitor the company status in real time ⚫ Provide information from multiple perspectives ⚫ Utilize the data and know what to do next. = Deliver best practice aligned with social needs Providing standardized and optimized business processes Providing standardized and optimized management scopes Bugyo Cloud DX Suite contributes to enhancing management capabilities by digitalize back-office operations with best practices to advance business and management decisions. “Bukyo Cloud DX Suite” comes standard with all the latest systems to strengthen your management capabilities. Promoting the digitalization of peripheral operations using Bugyo Cloud Edge “Practical Implementation of the Revised Childcare and Family Care Leave Act” “Practical Implementation of Year-End Adjustments Following the Abolition of the ¥1.03 Million Income Threshold” 3
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 22 Definitive Invoicing DX Services That Work for Any Company Regardless of invoice format, paperless processing is possible, eliminating tedious manual work and errors.Furthermore, if both the issuing and receiving parties use the Peppol specification, PDF reading and storage tasks are also eliminated. Digital invoicing in no time! Advantage 1 Advantage 2 Advantage 3 Digitization in one go, from invoice receipt to payment Advantage 1 Advantage 2 Advantage 3 Promoting the digitalization of peripheral operations using the Bugyo Cloud Edge Full automation of sending invoices, whether on paper or PDF No errors or omissions by visualizing delivery status Smooth linkage with sales management system in use Streamlined payment by digitally collecting internal invoices Prevention of errors and omissions in invoice payment Smooth linkage with accounting systems in use Peppol supported 3
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 23 Releasing Bugyo Cloud BPaaS Develop the Bugyo cloud business by both offensive and defensive way amid growing needs for BPaaS across mid-sized, large corporations and SMEs. Mid-sized and large corporations, etc. • Avoid delays in operation due to the departure of the person in charge • Eliminate the risk of task becoming dependent on specific individuals by using BPaaS SMEs etc. Growing demand for BPaaS • Improve efficiency to deal with increasing workload by utilizing BPaaS separating advanced tasks from standard tasks Increase new sales by capturing mid-sized and large corporations’ BPaaS needs Acquire new customers Prevent the risk of contract termination due to the departure or leave of the person in charge of existing users Keep existing users Offence Defense Aim of OBC’s BPaaS strategy BPaaS(BPO＋SaaS) Strategy4
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 24 Bugyo Cloud BPaaS BPaaS Certified Operator Problem Consultation Outsourcing Agreement Customer Partner Proposal and implementation of Bugyo service Request Serve as a consultation point, identify customers’ detailed needs, and introduce the optimal experts. Contribute to solving customers’ problems and to improving efficiency by using Bugyo Could BPaaS. OBC conducts interviews to gather all details of their current operations, problems, desired conditions, and other relevant information. Outsourced bookkeeping Budget-to-actual tracking Managerial accounting ✔ Works and contents to be outsourced … Salary calculation Year-end tax adjustment Social insurance … ✔ Operational improvement consulting request ✔ Optimal expert assignment OBC BPaaS(BPO＋SaaS) Strategy4 Releasing Bugyo Cloud BPaaS
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 25 Bugyo Cloud AI assistant with OBC’s knowledge & technologies Customer satisfaction Higher Bugyo Cloud AI agent OBC’s technologies × Partners’ knowledge Partners’ satisfaction Higher Expand support areas withImprove productivity Auto journali ng Auto trans- lation AI- OCR Bugyo AI chat Employees/ journals search Journal creation support Abnormal value alert AI forms Consolidated accounting support AI agent Audit procedure AI agent (work with partners) *Includes functions and services to be provided in the future. Support by AI assistant Conduct OBC Support Center operations with AI help Bugyo AI Agent New Lease Accounting Identification Cloud Financial data comparison & analysis AI agent (work with partners) Initiatives Using AI For achieving AX by OBC AI Strategies Enhanced AI and security ·Account system of each group company ·Real-time amount ·Consolidated account system ·Collected amount Compare the real-time amount with the collected amount to verify that data is collected correctly. 5
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 26 Bugyo Cloud AI Assistant Function Example Automatically journalizes data derived from bank deposit/withdrawal and credit card statements AI Chat (all products of the Bugyo Cloud series) Provides accurate answers to what you want to know and assists day-to-day tasks AI-OCR Option for Bugyo Cloud With synergy between AI and OCR, streamlines accounting work by automatically digitizing invoices Multi-language support and automatic translation with Kanjo Bugyo Cloud Global Edition Example: Translation image of abstract text entered in Thai Local language entered on journal vouchers can be translated into Japanese or English Journal entries and employee searches in natural language ※Includes functions and services to be provided in the future. 5 Enhanced AI and security
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 27 Releasing Bugyo AI Agent New Lease Accounting Identification Cloud to support lease identification with AI ✓Time-consuming to review each contract to identify if it is a lease or not ✓Concerns about potential errors in the judgment or basis for lease identification The first step to comply with the new lease accounting standard! Solve your lease identification challenges quickly and without hesitation! Bugyo AI Agent assists in identifying contracts that possibly includes leases Is the contract likely to include a lease or not? Manufacturing consignment contract Logistics consignment contract Tenant contract Contracts to be identified Upload a batch Fixed asset management system Import CSV data Import data as it is Output data Register leases asset based on the results without trouble Upload contract data 5 AI supports lease identification! Enhanced AI and security
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 28 Head office Head office Company C Company B Company A Consolidated accounting system BI Tool Aggregated data of all group companies Individual group companies in Japan Individual group companies in Japan Overseas office Provides the service as a means of supporting more advanced management consolidation and the early completion of consolidated financial statements, rather than simply adding up the figures for each group company. Consolidate management Consolidate systemIntegrate group-wide platform ① Highly integrate management ② Support system consolidation and early closing of accounts Consolidation adjustments Consolidation worksheet • Automated reconciling of intra-group transaction amounts enables early detection of missing or incorrect journal entries by individual group companies. • A batch of elimination journal entries can be posted for intra-group internal transactions. Consolidated Accounting Support Edition (AI Agent) Consolidation support Edition of GM Model 5 Enhanced AI and security
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 29 Security: Three Safety and Security Services Provided by OBC Bugyo Cloud and Bugyo Cloud Edge products automatically benefit from the hundreds of billions of dollars for research and development that Microsoft invests in new technologies, such as AI and security, every year. Data reliability is of utmost importance. By adopting the cloud platform, SQL database, and cloud development environment (PaaS) provided by Microsoft Azure, we ensure continuous data reliability. The user interface is designed with Windows applications in mind and provides fine-tuned functionality and operability that is at least as precise as on-premises applications. ❶ Security provided by Azure + SQL Database (Platform) Ensuring data reliability Reaping the benefits of R&D investment ❷ Security provided Bugyo Cloud (Services) Ease of using Windows applications ❸ Security offered by OBC (Development, management and operational systems) World-class security Provides second-best defense against cyberattacks after the US Department of Defense that also reflects information on such defense Government Cloud Chosen by the Japanese Government Shared-use cloud environment admitted by the government Only uses data centers inside Japan (compliance with domestic law) Data is stored only in data centers in Japan, where domestic law applies Eastern Japan backed up at Western Japan (BCP/6 layers) Eastern Japan acts as the main site with Western Japan as a back-up, with a three-layered system at each site Guarantee monthly operating rate of 99.9% (Azure SLA) Azure’s service level agreement Access authentication and authorization settings by OBCiD Multiple Bugyo cloud services can be used with a single ID. Single sign-on system Robust data protection through encryption Encryption of all data. All communications are protected with SSL Operational monitoring 24 hours a day,365 days a year Monitor the status of usage, resources, etc. automatically. Ready to respond to all threats WAF（Web Application Firewall) + FireWall Block various cyber attacks with WAF. Defend all service borders with FireWall Periodic Vulnerability assessments Remove vulnerability when releases are issued and during periodic (annual) vulnerability assessments The eastern Japan data center is used as the main base, with the western Japan data center utilized as a backup center Automatic shift to a three-layer system SOC1/SOC2 (Internal controls/Security) Third-party audits and evaluation under international standards ISMAP Registration (Bugyo Cloud , Bugyo Cloud Edge) Security evaluation system for governmental information systems Assessing the cyberattack resilience of externally disclosed assets ASM Tool Evaluation Achieved the highest grade “A rating” Japan’s highest-level development, management and operational systems Operational Framework Based on ISMAP/SOC +ASM Assessment (Tool used: SecurityScorecard) 5 Enhanced AI and security
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 30 ISMAP（Information system Security Management and Assessment Program） It is an evaluation system established by the Japanese government to define security standards for procuring cloud services. Only highly reliable services that pass rigorous audits are registered through third-party evaluation. OBC Cloud's value proven by meeting the highest standards in Japan Benefits of Choosing a reliable cloud service Maintain the highest level of security through continued ISMAP registration OBC will maintain continuous registration of its services to ISMAP to provide customers with reliable services that consistently meet the latest safety standards. Customers will enjoy advanced security on a permanent basis. OBC proves the reliability of its services and its brand value by providing cloud services that comply with the highest security standards set by the Japanese government. If companies and local governments select ISMAP- registered clouds, they can confidently adopt highly secure services that comply with national standards. Bugyo Cloud series has already obtained third-party certification for SOC 1 and SOC 2 and has become the first domestic business ERP system to be registered to ISMAP. First domestic SaaS ERP to be registered Expanding into the administrative market through ISMAP registration The Digital Marketplace (DMP) listing promoted by the Digital Agency enables cloud services for private companies to be widely deployed to government agencies and local governments. This is expected to contribute to expanding OBC's sales channels going forward. Government agency Digital Marketplace Cloud service provider National/local government agencies select systems from SaaS solutions listed on the DMP. Bugyo flagship products have been registered with DMP. OBC is already acquiring customers through DMP. Key feature and benefits of ISMAP Register Bugyo i cloud, Bugyo VERP Cloud, and Bugyo Cloud Edge on the ISMAP Cloud Service List https://www.dmp-official.digital.go.jp/ Public office 5 Enhanced AI and security
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 31 Appendix
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322025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. Company Profile ・ Bugyo Cloud Series
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 33 Company Profile ▲ 開発センター Company name OBIC BUSINESS CONSULTANTS CO.,LTD Representative Shigefumi Wada, President and Representative Director Head Office Sumitomo Fudosan Shinjuku Oak Tower, 6-8-1, Nishi-shinjuku, Shinjuku-ku, Tokyo Founded December 1980 Began operating July 1981 Capital ¥10.519 billion Number of employees 1,304 persons (As of April 1, 2025, including temporary employees) Accounting period Yearly (March end date) Listed on Tokyo Stock Exchange (TSE) Prime Market (Securities Code: 4733) Main Business As a developer and manufacturer of solutions for enterprise operations, we provide cloud services, etc., that contribute to customers’ operational efficiency (in accounting, personnel affairs, payroll, and other core operations and related peripheral operations) via partner enterprises. office Sapporo, Sendai, Kanto, Tokyo, Yokohama, Shizuoka, Nagoya, Kanazawa, Osaka, Hiroshima, Fukuoka Development Center Tokyo（Development system with 400 employees at any given time） Support Center Tokyo, Sapporo（Support system with 300 employees at any given time）
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 34 Evaluations for BUGYO series ‘BUGYO Cloud’ for mid-sized corporations and SMEs ‘BUGYO V-ERP on Cloud’ for mid-sized corporations Top brand for Business Cloud 「BUGYO series」 ‘BUGYO Cloud Edge’ as the peripheral business systems mid-sized users BUGYO V ERP Listed Sold in total on 820,000 ※as of August, 2025 19,800 16,300 1,798 BUGYO Cloud BUGYO Cloud Edge Sold in total Contact retention Rate※ People in use 99.3 ％ 17.23 M152,400+ ※as of Augustr, 2025 Users People in use 12,990 3,193,000 Users People in use 15,150 1,523,000 Users People in use 14,400 Bugyo Edge Digitalization of Billing Mgmtnt 2,715,000 Users People in use 20,700 Bugyo Edge Digitalization of Pay Slips Cloud 3,052,000 1st place (Total number) Bugyo Edge My Number Cloud Bugyo Edge Attendance Mgmt Cloud Nikkei computer magazine 2025, March 6th Sales partner Satisfaction Sruvey 2025 OBC won 13 times and for 5 consecutive years (Won Year as ：2006、2008、2009、2011～2013、2016、2019、2021～2025) OBC won 18 times and for 7 consecutive years (Won Year as 2005～2011、2014～2017、2019～2025) Category ERP Nikkei computer magazine 2025,September 4st. Customer Satisfaction Survey 2025-2026 1st place Category HR Tech Software Nikkei computer magazine 2025,September 4st. Customer Satisfaction Survey 2025-2026 Category Core business Software/Service 1st place
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 35 Five Strengths of Bugyo Cloud and Bugyo Cloud Edge 5 Lead your DX to success as they are Security: Three Safety and Security Services Provided by OBC 2 Support for diversity of work environments Anytime, anywhere Support for telework and diverse work styles Support from professionals Professional Expert Licenses Provide dedicated license by default 4 1 Support for high level of operations Higher quality than ever Functionality, speed and operability 3 Digitalization of business operations Connect and expand Data linkage API economy
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 36 Provide support for diverse work environments and improve business productivity Bugyo Cloud can be used anytime, anywhere, and supports diverse work styles Anytime, anywhere Better "than ever" in functionality, speed, and operability compared to past Bugyo series Higher quality than ever1 2 Support for working styles not bound by time or place, including remote work, telecommuting, and teleworking Home Office Other locations Automation added to existing functions, enhancing accuracy and productivity Work faster and more accurately than ever before through automation and other digitalized operations while having the confidence that things can be done in the same way as before. Work comfortably by adopting Azure SQL Database (Premium) for high-speed processing and WPF* for dramatically improved operability *Windows Presentation Foundation Speed that satisfies even business professionals 24 hours 365 days
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 37 Achieve digital transformation (DX) to support your company at a higher level Professional Expert Licenses are offered as the default option, allowing certified tax accountants, certified social insurance and labor consultants, and other experts to access the cloud. Professional Expert Licenses Automatically link data easily and seamlessly across system boundaries to digitalize a wide range of business operations Connect and expand3 4 Work with professional assistance Licenses can be offered to a variety of experts CPA/CTA CSILC Consultants Loan officers Investors Bugyo Cloud Data is automatically linked, eliminating the workload of receiving and inputting data https://www.obc.co.jp/bugyo-cloud/apiservice Deposit/payment data Transaction data Master data Transaction data Application and declaration data Analysis data Govt ⚫ Checks/Changes ⚫ Advice ⚫ Settlement of accounts, tax declaration, etc. Bugyo Cloud Customers ⚫ Transaction entry ⚫ Inquiry/Consultation ⚫ Business requests, etc. Professional Expert License CTA, etc. Real-time information sharing
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 38 Bugyo Cloud and Bugyo Cloud Edge products automatically benefit from the hundreds of billions of dollars for research and development that Microsoft invests in new technologies, such as AI and security, every year. Data reliability is of utmost importance. By adopting the cloud platform, SQL database, and cloud development environment (PaaS) provided by Microsoft Azure, we ensure continuous data reliability. The user interface is designed with Windows applications in mind and provides fine-tuned functionality and operability that is at least as precise as on-premises applications. ❶ Security provided by Azure + SQL Database (Platform) Ensuring data reliability Reaping the benefits of R&D investment ❷ Security provided Bugyo Cloud (Services) Ease of using Windows applications ❸ Security offered by OBC (Development, management and operational systems) World-class security Provides second-best defense against cyberattacks after the US Department of Defense that also reflects information on such defense Government Cloud Chosen by the Japanese Government Shared-use cloud environment admitted by the government Only uses data centers inside Japan (compliance with domestic law) Data is stored only in data centers in Japan, where domestic law applies Eastern Japan backed up at Western Japan (BCP/6 layers) Eastern Japan acts as the main site with Western Japan as a back-up, with a three-layered system at each site Guarantee monthly operating rate of 99.9% (Azure SLA) Azure’s service level agreement Access authentication and authorization settings by OBCiD Multiple Bugyo cloud services can be used with a single ID. Single sign-on system Robust data protection through encryption Encryption of all data. All communications are protected with SSL Operational monitoring 24 hours a day,365 days a year Monitor the status of usage, resources, etc. automatically. Ready to respond to all threats WAF（Web Application Firewall) + FireWall Block various cyber attacks with WAF. Defend all service borders with FireWall Periodic Vulnerability assessments Remove vulnerability when releases are issued and during periodic (annual) vulnerability assessments The eastern Japan data center is used as the main base, with the western Japan data center utilized as a backup center Automatic shift to a three-layer system SOC1/SOC2 (Internal controls/Security) Third-party audits and evaluation under international standards ISMAP Registration (Bugyo Cloud , Bugyo Cloud Edge) Security evaluation system for governmental information systems Assessing the cyberattack resilience of externally disclosed assets ASM Tool Evaluation Achieved the highest grade “A rating” Japan’s highest-level development, management and operational systems Operational Framework Based on ISMAP/SOC +ASM Assessment (Tool used: SecurityScorecard) Security: Three Safety and Security Services Provided by OBC5
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 39 Three adoption and usage support systems We support Bugyo Cloud customers to ensure smooth adoption and usage of the cloud <Easy-to-understand videos!> Bugyo MANABOARD Bugyo MANABOARD is a dedicated website for customers who are using Bugyo Cloud. The site provides easy-to-understand videos that explain not only the adoption procedures, but also useful functions and tips for use after you start using the service, so you can easily master using the cloud. Instructors are available to help you with the adoption process. We provide one-on-one support and guide you on the best solution tailored to your operation and business. *An additional fee is charged for this service <One-on-one adoption support> Adoption guidance service <No need to worry about problems!> Support center In addition to support over the phone, we accept inquiries to any of your problems via the website or fax. We also offer remote support in which we provide specific operating instructions while viewing your screen along with you.
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 40 OBC support services Reliable support by knowledgeable dedicated staff Phone support Online support Dedicated operators will respond to your inquiries in a courteous manner through a member-only line. Remote support service is also available. Inquiries can be made, and records of past inquiries viewed, through My Page on our website. For those who want in- depth support For those who want written answers/records OBC Support Center seating —280 staff Real-time display of incoming calls/waiting status for each product at the the Center Our dedicated staff are knowledgeable at low-level tasks and can support you with system adoption and usage. The OBC Support Center will answer your inquiries promptly and reliably. Office hours: Monday—Friday 9:30 to 12:00, 13:00 to 17:00 *Closed Saturdays, Sundays, national holidays and year-end/New Year holidays
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Overview of the Bugyo series system Mental health care Cloud Neo Order management Order management Purchase management Inventory management Inter-warehouse transfer Inventory evaluation Inventory closing Other account transfers Invoice issuance Collection schedule management Payment reconciliation Reversal of receivables Issuance of payment receipt slips Payment closing Issuance of payment statements Payment schedule management Reversal of payables Payment slip issuance Receivables balance confirmation statement preparation Preparation of payables balance confirmation statement Provisional payment management Advance payment management Immediate payment processing Management of provisional receipt of payment Management of advance receipt of payment Purchase management Application Approval Time recorder Attendance recording management Persons working excessive overtime and status of warnings Statutory/Non-statutory working hours Status of employees potentially violating Article 36 of the Labor Standards Law Interval break time shortage confirmation sheet Holiday leave utilization status Employment and labor contract management Basic Information Qualification, education Information on changes in family status Information on personnel transfer FB data preparation Salary/bonus calculation Distribution of statements by email Year-end tax adjustment calculation Beneficiary information management Health insurance Employee pension insurance Workers' accident compensation insurance Employment insurance AppointmentTransfer/ pay raise Schedule management Paid leave management Formation/Reorganization of organization Information on education, training, and qualification Work plan management Overtime work calculation Overtime work settlement Attendance and absence tally Salary/bonus processing Distribution of statement by website Electronic application Compensation input/tally Payment statement preparation Legal statement preparation Electronic declaration Online year-end tax adjustment declaration Individual number management Health checkup informationRe-employment information Stress assessment information Statement printing Non-operating payables management Non-operating receivables management Customer group management Attendance management Salary management Legal records Personnel management Work flow Job analysis Online attendance recording Withholding tax slips Application for (change in) Exemption for Dependents of Employment Income Earner and others Declaration of deduction for insurance premiums, etc. Year-end tax adjustment Statement of payment Individual reversal Individual reversal Payables management Receivables management Product management Calculation formula Packing Variation Component Payables management Personnel transfer Regulatory documents ・Labor roster ・Notice of working conditions ・Notice of expiration of employment contract ・Certificate of employment ・Certificate of resignation Journal linkage Journal linkage Journal linkage Year-end tax adjustment calculation FB preparation Offsetting management Employee information management Joining the company Retirement and re-employment Marriage and divorce Family change Address change Electronic contract Maternity and Childcare leave Social and labor insurance Electronic application Temporary arrival/shipment Consignment sales Items in custody Arrival management Shipment management Project Labor procedures Estimate management Sales management Receivables extraction Payables extraction Reminder letter preparation Licensure and qualification Subscription management (S Sytem) Periodic sales Contract management Survey collection Event notification General affairs procedures/ In-house communication* Various general affairs applications Component transfer Journal linkage Regulation document disclosure Other procedures Application to change personnel information Confidentiality agreements regarding employee information Shift management Shift management option Collection Web shift preparation Release Social insurance Labor insurance Receivables management Sales management Claim closing Journal linkage Advance billing Bank deposit and withdrawal statements Talent management Customer management Journal slip issuance Management analysis Ledger preparation Financial statement preparation Financial report Consumption tax declaration Budget management Departmental allocation Corporate and local taxes Breakdown and summary statements Electronic declaration Fixed asset Leased assets Fixed asset management Financial accounting Tax returns CF analysis Non-accounting information Financial analysis Managerial accounting Original form Original form option Electronic declaration Bank deposit and withdrawal statements Fixed asset tax declaration Appendix 16 Journal linkage Cost management Project site Indirect cost allocation Labor cost allocation Transfer of completed work Tax effect accounting Construction accounting Voucher input Voucher list (search, confirmation, DL) Voucher management Petty cash management Managerial accounting Voucher linkage Voucher storage Support for to the Revised Electronic Book Preservation Act Impairment of assets, removal of unutilized property, accounting of unutilized property, taxation standards Management issues examination (S-system) Prepaid card Time stampRelease of form disclosed in PDF format Invoice distributionEstimate distribution Delivery statement distribution Support for the invoice system Visualization of human resources information Human resource analysis and human resource development planning Goal management and evaluation Statement expansion Option to expand number of items Organization and distribution chart Corporate credit card statement Item addition Supplier management Man-hour management Man-hour management option Operation tally Linkage to accounting Severance allowance management Severance allowance management option Regulation management Point system management Calculation/ payment Wage revision Wage revision option Salary revision Bonus calculation Time stamping Voucher collection option Voucher collection Smart phone application Time stamp Automatic reading of voucher Automatic journal preparation AI-OCR option OCR reading Mail issuance Capacity-limited version Invoice issuance Breakdown and summary statements Centralized management of reimbursement dataInvoice upload FB preparationReversal of payables Payment schedule management Journal linkage Wage revision Wage revision option Journal linkage Free form design Foreign exchange gains/losses Foreign currency management Foreign currency input option Exchange rates Foreign exchange gains and losses Foreign currency management Foreign currency input option Exchange rates Stress check Stress check Detection of highly stressed persons *Needs Somu Jinji Bugyo Cloud Sales management DX Suite Sales management DX Suite Bugyo Edge Digitalization of Billing Management Kotei Shisan Bugyo Cloud Shinkoku Bugyo Cloud (Detailed and Summary Statements Version) Shinkoku Bugyo Cloud (Corporate and Local Taxes Version) Kanjyo Bugyo Cloud Accounting DX Suite Akinai Bugyo Cloud Sales management DX Suite Kura Bugyo Cloud Bugyo Edge Attendance Management Cloud Somu Jinji Bugyo Cloud Kyuyo Bugyo Cloud Bugyo Edge Digitalization of Pay Slips Cloud Bugyo Edge Year-End Tax Adjustment Declaration Form Cloud Bugyo Edge My Number Cloud Bugyo Edge Labor Management Digitalization Cloud Kanjyo Bugyo Cloud (Specific Cost Management Version) Kanjyo Bugyo Cloud (Specific Construction Industry Version) Hotei Chosho Bugyo Cloud Saiken Bugyo Cloud Saimu Bugyo Cloud Accounting DX Suite Bugyo Edge Digitalization of Payment Management
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 42 Tasks covered by Bugyo Cloud human resources and labor affairs Employee information Attendance recording Reporting and approval Attendance/Absence and overtime counting Holiday and vacation management Salary and bonus Social insurance Labor insurance Year-end tax adjustment Payment statements Legal statement, total sheet Electronic declaration Joining the company Marriage Divorce Retirement Collection Use Storage Deletion Stress check Care for those with mental health issues Salary statement Withholding tax statement Bonus statement Standard remuneration determination notice Evaluation information Individual number information Individual number information Employee information Inspection records Detailed information Declaration information HR Tech services Distribution and explanation Confirmation and return Fill out and submit Input into payroll system Organization management Personnel transfer Survey collection Event and schedule notifications Employee management Analysis report Reorganization Issuance of certificates of employment, etc. Regulation management Beneficiary management Maternity leave Childcare leave Family status change Job transfer Benefits for continued elderly employment Address change Account change Electronic application Promotion of self-care Organization analysis Collection and prompting Storage of declarations [General affairs, human resources, and labor] Formalize and digitalize all tasks related to general affairs, human resource, and labor [Attendance/absence management] Digitalization of all attendance/absence management operations from attendance recording and reporting to analysis and management [Salary] Digitalization of all salary–related operations, from salary calculation to social insurance and year-end tax adjustments [Submission of legal statements] Digitalization of all legal statement submission operations, from preparation of payment statements and total sheets [Labor management] Digitalization of all procedures, from joining the company to retirement [Individual number management] Digitalization of all operations for managing the company’s individual numbers [Mental health care] Digitalization of the system to prevent long-term employee leave and turnover [Wage slip distribution] Digitalization of all distribution tasks related to salary operations [Year-end tax adjustment] Digitalization of operations from distribution of tax returns to input into the payroll system [Talent management] Digitalize the talent management structure your company needs Information on new hires and transfers Employee information Visualization of HR information HR analysis and HR development planning Goal management and evaluation Bugyo Cloud Edge Bugyo Cloud Employees Supervisor DX for employees DX for management and administration Management and administration DX for the general affairs and human resources departments Bugyo Edge Labor Management Digitalization Cloud Bugyo Edge My Number Cloud Mental health care Cloud Neo Somu Jinji Bugyo Cloud Bugyo Edge Attendance Management Cloud Kyuyo Bugyo Cloud Hotei Chosho Bugyo Cloud Bugyo Edge Digitalization of Pay Slips Cloud Bugyo Edge Year-End Tax Adjustment Declaration Form Cloud
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 43 Tasks covered by Bugyo Cloud accounting system Transaction input and automatic slip issuance Account book preparation, analysis, and managerial accounting Closing of accounts, declaration/payment of consumption tax Payment Management ⚫ Journal slip input ⚫ Electronic storage of vouchers ⚫ Form input ⚫ Approval request ⚫ Receipt input ⚫ Bank deposit/withdrawal statement input ⚫ Cashless statement input ⚫ Journal book ⚫ Ledger ⚫ Daily account sheet ⚫ Total balance trial sheet ⚫ Account breakdown sheet ⚫ Tally sheet ⚫ Transition sheet ⚫ Comparison sheet ⚫ Budget management ⚫ Cash management ⚫ Departmental allocation ⚫ Financial reports ⚫ Consumption tax declaration ⚫ Consumption tax statements ⚫ Consumption tax administrative documents ⚫ Tax accountant's attachment ⚫ Electronic tax declaration and payment ⚫ Payment schedule ⚫ Reversal of payables ⚫ Immediate payments Saimu Bugyo ⚫ Provisional payments and advance payments ⚫ Payables balance confirmation sheet ⚫ FB data preparation Saiken Bugyo Management of money received ⚫ Collection schedule sheet ⚫ Reversal of receivables ⚫ Immediate deposits ⚫ Provisional receipts and advance receipts ⚫ Receivables balance confirmation sheet ⚫ Chronological sheet of receivables in arrears Fixed asset management Fixed asset management Lease asset management Depreciation expense calculation Asset ledger Depreciable property tax declaration Appendix 16 Corporate/Local tax declaration Corporate/Local tax declaration Scheduled tax declaration Tax effect accounting Kotei Shisan Bugyo Shinkoku Bugyo Electronic tax declaration and payment Preparation of breakdown and summary statements Statement of corporate business conditions/statement of account breakdown Shinkoku Bugyo Extended options BusinessVoucher collection Time stamping Voucher registration (application and approval) Managerial accounting form preparation Freely design form Original graph Voucher collation Preparation of original form Addition of slip items Rent remarks/Slip remarks AI- OCR Text recognition Kanjyo Bugyo Statement of corporate business conditions Schedule of account breakdown Preparation of breakdown and summary statements Bugyo Edge BusinessInvoice issuance Receipt of invoice Electronic billing management Electronic payment management Issuance of qualified invoices ⚫ Journal slip reservation ⚫ Business collaboration Billing slip input E-mail/Online distribution CSV and PDF acceptance/Original form Billing slip input Email distribution Digitization of invoice collection/ Automation of payment management Individual cost management Construction cost management Project Indirect cost allocation Labor cost allocation Individual cost management Construction ledger Management examination Construction Inventory transfer Project ledger Construction management Indirect cost allocation Labor cost allocation Sales management DX Suite Sales management DX Suite
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 44 Inventory management Order received Budget Billing management Receipt of payments and reversals Sales Billing closing process Collection schedule management Product management (Package, color, size) Sales confirmation Quotation Subscriptions Reversal of account statements Purchase order Payment and reversal Purchase Settlement process Purchase confirmation Reversal of account statements Voucher storage Payment schedule management Simultaneous processing of orders received and purchase orders Simultaneous processing of sales and purchases Shipment and receipt management Link to Accounting Systems Digitalization of billing operations Link to bank deposit data Utilization of data on orders received Management of unpaid receivables Reminder and credit management Analysis, collection, and data utilization Support for operations in a dispersed teleworking environment (out of office, during business trips, working from home/teleworking) Link between sales data and AI Link to external systems Sales/Purchases/Inventory management Digitalization of operations Payment FB preparation Non-operating liabilities management Sales management DX Suite Akinai Bugyo Cloud Sales management DX Suite Kura Bugyo Cloud Saiken Bugyo Cloud Saimu Bugyo Cloud Sales management DX Suite Bugyo Edge Digitalization of Billing Management Tasks covered by Bugyo Cloud sales management operations
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 45 Bugyo Cloud DX Suite ⚫ Business processes are shortened ⚫ Eliminates visual checks and manual input ⚫ Anyone can achieve the same results repeatedly. ⚫ Understand the current status of your company in real time. ⚫ Can provide information from multiple perspectives ⚫ Able to make use of data and know what to do next = Provide best practices consistent with the times Provision of standardized and optimized business processes Provide standardized and optimized management scopes Bugyo Cloud DX Suite helps you DX your back-office operations with best practices to advance your business and management decisions, thereby strengthening your management capabilities. “Bukyo Cloud DX Suite” comes standard with all the latest systems to strengthen your management capabilities. Standard support for Japan’s qualified invoice system and electronic invoicing Digitalize sales management process Facilitate the use of paperless in personnel- and labor-related operations Digitalize all general affairs, personnel affairs and labor management Drive digital transformation starting with critical business fields Digitalize back-office operations Strengthen managemen t capabilities Deliver best practice Standard support for the Revised Electronic Book Preservation Act Digitalize accounting process Collect, approve and store voucher Automatically prepare transaction journal Billing and receivables Payment and payables Settlement of petty cash and advance payment Cashless operation Integration with financial institutions Management analysis Labor management Individual number Year-end tax adjustment Salary and salary statement General affairs and personnel Management analysis Estimate Order Sales and purchase Arrival/shipment and inventory Billing and settlement Payment Management analysis
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PersonnelandLaborrelations Accounting/Finance Reimburse of expenses Billing/Payment Other connection Attendance management Sales/Purchase order management Other Warehouse Management Sales Management Other connection Cost management POS register Other connection Bugyo Cloud API Connection MAP Labor management, Talent management, etc. The latest MAP on release！ QR コ ー ドAI に よ っ て生成さ れ た コ ン テ ン ツ は間違っ て い る可能性が あ り ま す。 Scan and Check now!! ※ The product names and logos of the services listed on this site are trademarks or registered trademarks of the respective companies. ※ Some of the services include services that are scheduled to be linked in the future. ※The information is current as of the end of May 2025.
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472025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. Sustainability
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 48 Value Creation Process Operating capital (Input) Value proposition (Outcome)Output Social contributionsMateriality Mission Innovate business processes and excite customers Stakeholders Customers Shareholders Business partners Local communities Environment Promoting IT innovation Promoting business activities with consideration given to the environment Promoting diversity management Conducting activities related to corporate responsibility Identification of needs and issues Planning and development Support for introduction Solid partner ecosystem Native development of Microsoft technology Sales promotion Organizational strength = OBC as a Team Human capital •Sophisticated IT human resources for delivering optimized solutions •Framework for education from scratch Intellectual capital •Know-how accumulated since our foundation •Intellectual property (patents, utility model rights, etc.) Social and relationship capital •Partner ecosystem •Collaboration with other companies’ solutions to co-create new value Manufacturing capital •Service sites in Japan that support customers and partners •In-house development of products •Development system for stable product development Financial capital •Solid financial foundation that leads to sustainable value creation Improved productivity with business services for back offices Digitization of operations with business services for employees Installation and operational support with introduction support services Support for safe and secure operation by customers with support services Enhancement of partner ecosystems Promoting IT innovation Measures for societies facing labor shortages due to declining working population Sustainable economy with a virtuous cycle Realization of a worthwhile workplace for employees Improving long- term corporate value Achieving a clean global environment 48
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 49 Key theme Materiality Guidelines for action Initiative SDGs Promoting IT innovation Improve quality/customer satisfaction Continue to provide products/services that maintain high quality and always meet needs. Improve convenience by reflecting customer requirements in our products; build a system for full support provided by sales and development members; provide quality services through in-house development of products Co-create based on partnerships established with a variety of companies and associations Work with partners to solve corporate problems and aim for harmonious relationships. Establish a partner ecosystem; collaborate with other companies and various associations Respond to information security needs Provide a security environment that corporate can use safely. Ensure world-class security with Microsoft technology; build a high-standard security system(acquiring a SOC2® Type2 report); provide education on information security Provide products and services that contribute to solving the problem of the shrinking working population Aim to provide products/services that contribute to improving productivity. Automate operations through increased sophistication of business systems; respond to diversified work styles by promoting cloud-based remote access; link various business services using APIs Promoting diversity management Ensure employees’ health and security Create a healthy and secure work environment for employees. Have the Company cover the expenses incurred for gastroscopies, flu vaccinations, and optional gynecological exams; invite industrial physicians to provide health-related lectures; distribute disaster prevention supplies; allow employees to work from home or use flexible work hours as measures against COVID-19; Mental health care using stress checks Promote work and life balance Create an environment where employees can have a work/family balance and continue to work while playing important roles. Reduce long working hours; encourage employees to take childcare leave; expand the eligibility of employees for working short hours to those with sixth-grader children Promote utilization of diverse human resources Aim to create an open workplace that offers opportunities. Ensure gender equality in employment and personnel system; hire people with disabilities; help people with disabilities continue working Enhance education and training activities Support the growth of employees. Regularly provide skill training and mindset training sessions ; provide an environment where employees can take the initiative to learn Promoting business activities with consideration given to the environment Promote reduced use of resources through digitization of operations Reduce the amount of paper used through digitization of operations. Provide cloud services for digitizing operations; promote digitization of internal operations Reduce CO2 emissions Strive to reduce environmental burdens by utilizing online and cloud services. Reduce travel by using digital marketing, etc. using remote demonstrations, remote support services, and online conferences; use of virtualization technology for cloud services Conducting activities related to corporate responsibility Have active dialogue with stakeholders (Customers,Shareholders,Business Partners, Local communities,Environment) Strive to engage in open-minded management in which stakeholders’ opinions are actively incorporated. Appropriately disclose information through websites, etc.; establish a customer service section; provide information using internal social networking and other tools; hold internal events Promote BCP Build a system that allows business operations to be continued while minimizing damage when a disaster hits. Establish a Disaster Prevention Committee; formulate a disaster response manual; introduce a safety confirmation service;regularly hold a disaster prevention drill Ensure legal compliance Each and every executive and employee must observe laws and internal rules to conduct corporate activities with high ethical standards. Create and thoroughly implement a compliance manual/guide (excluding antisocial forces, the Subcontract Act, corruption prevention, etc.); observe the Personal Information Protection Policy (privacy policy); set up an anti- harassment policy; provide education on compliance Establish a check system for corporate management Improve transparency in management and strengthen management monitoring functions toward the achievement of management goals. Establish an Internal Control Committee; ensure compliance with JSOX (internal audits) requirements; establish a whistleblower system; strengthen the reliability of financial statements and information security management system (acquiring SOC1® Type2and SOC2® Type2 reports); ensure compliance with the Corporate Governance Code Four key themes and 14 materialities
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 50 Non-Financial Summary FY ended Mar. 2021 FY ended Mar. 2022 FY ended Mar. 2023 FY ended Mar. 2024 FY ended Mar. 2025 Environ met Scope 1 emissions (t-CO2) ー 7.21 8.32 9.24 10.19 Scope 2 emissions (t-CO2) ー 881.67 905.74 900.13 957.66 Society Number of employees (persons) 898 908 918 941 995 Percentage of female employees (%) 35 36 36 38 38 Number of hires (person) 77 65 68 90 87 Average service years (years) 10.1 11.4 11.8 11.8 11.8 Turnover ratio (%) 2.2 6.4 6.1 6.3 3.2 Number of employees who took childcare leave (persons) 39 42 58 43 42 Percentage of male employees who took childcare leave (%) ー ー 97 89 114 Number of employees who used the childcare shortened hours system (persons) 65 78 69 78 78 Percentage of annual paid vacation taken (%) 53 65 75 81 74 Average monthly overtime per person (hour) 19.1 18.5 20.4 24.0 24.1 Governa nce Total number of directors (persons) 10 9 9 9 9 Number of outside directors (persons) 5 5 5 5 5 Number of meetings of the board of directors held (times) 3 7 7 9 8 Average attendance rate of outside directors at meetings of the board of directors (%) 93 91 97 84 97 Average attendance rate of outside auditors at meetings of the board of directors (%) 100 100 100 100 100 Attendance rate for compliance training courses (e-learning) (%) 100 100 100 100 100 Attendance rate for information security education programs (%) 100 100 100 100 100
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 51 OBIC Business Consultants Co., Ltd. believes that the key to promoting the development of an enterprise is ensuring that its employees are physically and mentally healthy and capable of performing at their full potential. Given this, together with all of our employees and their family members, we are committed to continuing our efforts to discuss and promote measures aimed at enhancing health in line with changing social needs with a view to establishing open and fair working conditions. Declaration of Health and Productivity Management Implementation Structure Employees Determine policies and issue instructions Evaluate measures taken and submit report consult ation coaching Health Committee ・Implement initiatives related to the prevention of health problems and the maintenance and improvement of health ・Identify causes of industrial accidents and introduce measures aimed at preventing a recurrence President ・Declaration of Health and Productivity Management ・Determine and declare policies for promoting health and productivity management Human Resources Management Group / OBC In-House Clinic ・Discuss and implement measures ・Evaluate and improve measures taken ・Notify employees OBC In-House Clinic（Physicians and public health nurses） ・Acute medical care ・Mental health care ・Dissemination of health-related information Kanto IT Software Health Insurance Society ・Provide statistical data on medical expenses and health check results ・Share information related to collaborative agreements on health, provide post-checkup guidance and recommend health checkups. Physicians and public health nurses ・Performing duties aimed at preventing health problems and promoting the maintenance of physical and mental health Cooperate Cooperate CooperateCooperate consult ation Cooperate Promotion of Health and Productivity Management and Work-Life Balance ■About OBC In-House Clinic and recent initiatives for health and productivity management In April 2022, the Company established OBC In-House Clinic with a full-time physician on-site, one of the few clinics of its kind in a company of about 1,000 employees. To deliver a feeling of comfort, safety, and well-being, the clinic provides three services: “Health counselors for employees and their families,” “Medical institution addressing health issues,” and “Specialists who work on prevention and pre-illness care”. Certified as a 2025 Outstanding Organization of KENKO Investment for Health (large enterprise category) White 500 Unlike a traditional health management office, the OBC In-House Clinic functions as a clinic. It is also registered as a regional medical cooperation institution affiliated with university hospitals, enabling us to quickly refer patients to university hospitals in emergencies and provide our employees and their families with access to advanced and specialized treatment.
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 52 Governance Structure General Meeting of Shareholders Board of Directors Management Committee Board of Statutory Auditors Internal Control Committee/Personal Information Protection Committee Internal Audit Office The Company’s highest decision-making body. It resolves matters stipulated in the Companies Act and the Articles of Incorporation. This body makes business-related decisions to improve the corporate value of the Company and supervises the business execution function as a management supervisory body. This body discusses and determines basic policies and strategies in relation to management and determines important matters related to management execution. This body is responsible for the function of auditing and, in line with the Company’s management policies and in accordance with the auditors’ auditing standards, conducts audits to help the Company to achieve its management goals as well as improve and enhance management controls. To support cross-organizational activities and perform continuous monitoring, this body reports the audit results to the Board of Directors and the Board of Statutory Auditors. This body conducts accounting audits and operational audits in-house, makes operational improvement proposals and reports the audit results to the Board of Statutory Auditors. Accounting Auditors Based on advice and recommendations from the Accounting Auditor, Statutory Auditors and Internal Auditors ascertain the status of internal controls, etc. and report their findings to the Board of Statutory Auditors. Election/dismissal Election/dismissal Election/dismissal inquiry report Reporting Appointment / dismissal / supervision Reporting Reporting Audit Reporting Reporting advice General Meeting of Shareholders Board of Statutory Auditors Accounting Auditors Board of Directors Internal Audit Office Representative Director Accounting audit Nomination and Remuneration Committee lawyer Directors Executive Officer in charge (of each headquarters) Management Committee Direction/ supervisio Execution departments/organizations - Internal Control Committee - Personal Information Protection Committee Direction/ Audit Sustainability Committee Cooperation Cooperatio Reporting Reporting Reporting Reporting Reporting Sustainability Committee Discussion of sustainability-related initiatives.
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2025 ©OBIC BUSINESS CONSULTANTS All rights Reserved. 53