Contents

◆ Introduction

◆ Nihon M&A Center Holdings Today

• 06　Mission Framework
• 07　What is the M&A Market for SMEs?
• 09　Trends in the M&A Industry for SMEs and Our Initiatives
• 12　About Nihon M&A Center Holdings
• 13　Why Nihon M&A Center Can Provide the Best M&A Services
• 16　History of Value Creation
• 18　Value Creation Process
• 19　Accumulated Capital
• 20　Materiality (Priority Issues)

◆ Strategy for Growing into the Top Global Integrated M&A Company

Medium- to Long-term Management Policy

• 22　Message from President
• 27　Message from Nihon M&A Center Inc. President and Representative Director
• 30　Message from Representative Director of J-Capital
• 33　Message from CFO

Four Functions to Support Sales Growth

• 35　Message from Head of Marketing Headquarters
• 36　Message from Head of Sales Headquarters
• 37　Message from Head of Value Promotion Headquarters
• 38　Message from Head of Operations Management Headquarters

Stakeholder Engagement

• 39　Special Feature: ACCOUNTING DAY 2026
• 41　Dialogue on Joint Ventures with a Regional Financial Institution
• 43　Seller Interview

HR Strategy Progress

• 44　Human Resources Initiatives
• 52　Interviews with Employees

Corporate Governance

• 54　Corporate Governance
• 62　Roundtable Discussion with Outside Directors

Compliance

• 66　Compliance
• 69　Risk Management
• 70　Information Security

Environment

• 72　Environment

◆ Data Section

• 75　Financial and Non-financial Highlights
• 77　Consolidated Financial Statements
• 80　Corporate and Stock Information
• 81　External Evaluation, Commitments and Inclusion in the Index
• 82　Shareholder Engagement Initiatives