[Held on 6/5] F&M Presented at a Corporate Webinar Hosted by The Kyoto Bank

F&M Co., Ltd. (Headquarters: Suita City, Osaka; President and CEO: Ichiro Morinaka), a provider of back-office consulting services for mid-to-small enterprises, presented at a corporate webinar hosted by The Kyoto Bank (Headquarters: Kyoto City, Kyoto; Director and President: Mikiya Yasui) and co-hosted by our company. The webinar, titled "Creating the Next Decade: Aggressive 'Capital Investment' Strategies ~How to Accelerate Business Growth by Utilizing Large Subsidies and Preferential Tax Systems~," was attended by 16 companies.

1. Webinar Content

This webinar, targeted at companies with sales of 1 billion yen or more considering mid-to-long-term capital investment, provided a thorough explanation of "strong support measures from national and local governments (subsidies and tax systems)" that can facilitate large-scale projects difficult to achieve with self-funding alone, in collaboration with The Kyoto Bank.

We covered four key measures: the "Large-Scale Growth Investment Subsidy for Wage Increases for Mid-to-Small and Startup Companies" with a maximum subsidy limit of 5 billion yen, the "Small and Medium Enterprise Growth Acceleration Subsidy," the "Regional Future Investment Promotion Tax System," and the "Specific Productivity Improvement Equipment Investment Promotion Tax System," a bold investment promotion tax system newly established in April 2026, along with past utilization examples.

2. Seminar Overview

Title: Creating the Next Decade: Aggressive 'Capital Investment' Strategies

~How to Accelerate Business Growth by Utilizing Large Subsidies and Preferential Tax Systems~

Date and Time: Friday, June 5, 2026, 14:00 - 15:00

Venue: Online (Webex)

Participation Fee: Free

Lecturers: Genju Higashimura, Subsidy Utilization Consultant, F&M Co., Ltd.

Ryō Matsubara, Tax System Utilization Consultant, F&M Co., Ltd.

[Company Introduction]

F&M Co., Ltd. is a company that provides support services to foster the growth of mid-to-small enterprises and sole proprietors. Based on the "Philosophy of Service as a Utility," we solve management challenges in an increasingly complex environment with low-cost, high-quality services. We also aim to create a society where companies can fully exert their inherent capabilities, achieving sustainable growth and prosperity.

Company Name: F&M Co., Ltd.

Stock Code: 4771 (Tokyo Stock Exchange Standard)

Representative: Ichiro Morinaka, President and CEO

Established: 1990

Capital: 989,650,000 yen (as of the end of March 2026)

Consolidated Net Sales: 20,876,700,000 yen (Fiscal Year Ended March 2026, Consolidated)

Business Description: Accounting services for sole proprietors and small businesses

Management support services for mid-to-small enterprises (F&M Club)

Financial and subsidy support services for mid-to-small enterprises

Lecturer dispatch training services

Support services for accounting firms (Organization for Promotion of Management Innovation Support Institutions / TaxHouse)

Support services for administrative social保険労務士 (SR STATION)

ISO and P Mark certification acquisition support services

Computer classes

HR and labor cloud software "Office Station"

Business related to Management Innovation Support Institutions

Offices: Osaka Headquarters, Tokyo Headquarters, Nagoya Branch, Fukuoka Branch, Sendai Branch, Sapporo Branch, Okinawa Branch

Number of Employees: 990 (as of the end of March 2026, Consolidated)

Corporate Site: https://www.fmltd.co.jp/

Investor Relations (IR): https://www.fmltd.co.jp/ir/