F&M Club, Back-Office Consulting Service for Mid-Sized and SMEs, Signs Referral Agreement with MUFG Bank

F&M Co., Ltd. (Head Office: Suita City, Osaka Prefecture; President & CEO: Ichiro Morinaka; hereinafter "the Company") announces that it has signed a referral agreement with MUFG Bank, Ltd. (Head Office: Chiyoda Ward, Tokyo; Executive Officer, President & CEO: Masakazu Osawa; hereinafter "MUFG Bank") regarding the Company's back-office consulting service for mid-sized and SMEs, "F&M Club (F&M Club)."

1. Background and Purpose of the Agreement

The business environment surrounding mid-sized and SMEs in Japan is becoming increasingly complex and diverse, marked by chronic labor shortages, the need to adapt to work-style reforms, compliance with various legal amendments, and digital transformation (DX) initiatives. Many mid-sized and SMEs lack the specialized expertise and human resources needed to address these challenges.

MUFG Bank has been strengthening its support for clients' management challenges beyond traditional financial services, leveraging its extensive nationwide customer base. Given F&M's proven track record of supporting over 40,000 mid-sized and SMEs, MUFG Bank will now introduce F&M Club to its client companies. This collaboration aims to provide comprehensive support through both financial aspects (e.g., financing) and non-financial aspects (e.g., back-office efficiency improvements), thereby empowering sustainable growth and resolving management challenges for mid-sized and SMEs.

2. About F&M Club

F&M Club is a subscription-based membership service designed to enhance the productivity of back-office operations (e.g., general affairs, personnel, finance) for mid-sized and SMEs. The service comprehensively supports business owners in focusing on core operations by offering assistance in financial strengthening, utilization of public support programs (e.g., subsidies and grants), establishment of labor management systems, know-how on talent acquisition and development, and paperless HR and labor administration.

Service Website: https://www.fmclub.jp/

3. Future Outlook

Through this partnership, the Company will deliver the F&M Club service to a broader range of mid-sized and SMEs via MUFG Bank's extensive network, contributing to improved labor productivity and sustainable growth across businesses nationwide.

4. Impact on Financial Performance

The agreement may impact the Company's financial performance. The assessment is currently underway, and any material impact will be disclosed promptly.

[Company Overview]

F&M Co., Ltd. provides support services to help mid-sized and SMEs and sole proprietors grow. Guided by the "philosophy of service as infrastructure," the company delivers high-quality, affordable services to resolve complex management challenges. It aims to build a foundation that enables businesses to fully leverage their inherent potential and realize sustainable growth and prosperity.

Company Name: F&M Co., Ltd.

Stock Code: 4771 (Tokyo Stock Exchange Standard)

Representative: President & CEO Ichiro Morinaka

Established: 1990 (Heisei 2)

Capital: 989.65 million yen (as of March 2026)

Consolidated Revenue: 20.80767 billion yen (Fiscal Year Ended March 2026, Consolidated)

Business Activities: - Accounting services for sole proprietors and small businesses - Management support services for mid-sized and SMEs (F&M Club) - Financial and subsidy support services for mid-sized and SMEs - Instructor-based training programs - Support services for accounting firms (Promotion Council for Certified Support Organizations for Management Innovation / TaxHouse) - Support services for social insurance and labor consultants (SR STATION) - Support for ISO and P-Mark certification - Computer training classes - HR and labor cloud software "Office Station" - Services related to certified management innovation support organizations

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

Employees: 990 (as of March 2026, consolidated)

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

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

Company Name: MUFG Bank, Ltd.

Representative: Executive Officer, President & CEO Masakazu Osawa

Established: 1919 (Taisho 8)

Capital: 1.7119 trillion yen (individual)

URL: https://www.bk.mufg.jp/index.html