Medium-Term Business Plan

External environment and social issues, Demand forecast, Values provided Challenges for achieving the vision (medium- to long-term goals) for FY2030 Medium-Term Business Plan (FY2026 to FY2030) Medium-Term Business Plan (FY2026 to FY2030) Materiality (Material Issues) Identification Process of Materiality

This section includes details on our market environment, business environment forecast, and Medium-Term Business Plan.

External environment and social issues, Demand forecast, Values provided

Diagram showing how the vision for FY2030 was developed based on nine external environment factors and social issues, such as the low birthrate and aging population, the shortage of talents (engineers) and accelerated digitization, together with the demand forecast and the values provided to clients, partners, employees and shareholders. Considering the present market environment, demand will continue to be strong over the next five to ten years.

Challenges for achieving the vision (medium- to long-term goals) for FY2030

Diagram showing the vision (medium- to long-term goals) for FY2030 (achieving our purpose, company motto and management philosophy; contributing to the achievement of a sustainable society; and solving social issues through our business activities with carbon neutrality as one of the pillars of the Medium-Term Business Plan) and the Company's challenges (recruitment as the most critical theme under a market-oriented approach, and further enhancing segment management).

Medium-Term Business Plan (FY2026 to FY2030)

Basic Policy of the Medium-Term Business Plan: "Build a foundation for sustainable and next-generation growth" and "Make Value for 2025 to 2029." The Company aims to become a group of engineers providing the greatest added value in the industry and to evolve into a comprehensive technical service company, and will recruit new graduates and career hires to increase the number of Artner employees at a compound annual growth rate (CAGR) of approx. 10%.

Medium-Term Business Plan (FY2026 to FY2030)

Basic Measures of the Medium-Term Business Plan: 1. Promote strategies by segment (raise the share of engineer dispatching services in high-end fields from 36% to 50%; result for the fiscal year ended January 31, 2026: 42.9%); 2. Promote diversity and inclusion in talent management (ratio of contracting personnel: 30%); 3. Explore new business and revenue opportunities (evolve into a comprehensive technical service company through M&A and alliances).

Materiality (Material Issues)

Considering stakeholder interests and social issues, as well as their impact on our business management, Artner has identified eight materiality topics that should be prioritized. Based on our understanding of the importance of the materiality topics we have identified, we are committed to engaging in effective management practices and business activities to resolve these issues.

Identification Process of Materiality

We determined our materiality topics through the following process:

	Identify the issues We analyzed potential materiality topics based on various international standards, ESG-related external evaluations, and requirements from society including stakeholders. Thirty-one topics were identified.

	Prioritize the issues The identified issues were assessed by conducting internal and external stakeholder surveys in terms of their expectation and requirement levels for Artner, and then prioritized by two criteria: “importance to stakeholders” and “importance to Artner.”

	Validate and determine the material issues Selected and prioritized issues were reviewed in the Sustainability Committee for validation to finalize Artner’s materiality topics.

	Identify the issues We analyzed potential materiality topics based on various international standards, ESG-related external evaluations, and requirements from society including stakeholders. Thirty-one topics were identified.

	Prioritize the issues The identified issues were assessed by conducting internal and external stakeholder surveys in terms of their expectation and requirement levels for Artner, and then prioritized by two criteria: “importance to stakeholders” and “importance to Artner.”

	Validate and determine the material issues Selected and prioritized issues were reviewed in the Sustainability Committee for validation to finalize Artner’s materiality topics.

Medium-Term Business Plan

External environment and social issues, Demand forecast, Values provided

Challenges for achieving the vision (medium- to long-term goals) for FY2030

Medium-Term Business Plan (FY2026 to FY2030)

Medium-Term Business Plan (FY2026 to FY2030)

Materiality (Material Issues)

Identification Process of Materiality

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