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Fundamental Stance and Structure

(March 25, 2026)

Basic Approach

Link and Motivation Inc.’s basic approach is to carry out management with a high level of fairness and transparency in order to contribute to the vitality of society by pursuing its mission—creating a more meaningful society by providing opportunities for transformation to organizations and individuals through Motivation Engineering. The Company builds sound relationships with all stakeholders, including shareholders, customers, business partners, the community and employees, and takes a long-term perspective in management initiatives to increase the value of the Link and Motivation Group.

The Board of Directors is positioned as the highest decision-making body for determining basic management policies, important issues and key matters stipulated by laws and regulations. It meets once a month in principle. In addition, to enable swift decision-making and flexible organizational responses in business management, the Management Committee, which is attended by directors, the full-time Audit & Supervisory Board member, corporate officers and business heads, meets twice a month in principle.

Furthermore, to monitor business execution, ensure compliance with laws and internal regulations, and audit the appropriateness and effectiveness of business activities, Audit & Supervisory Board members attend Board of Directors meetings to confirm proceedings, procedures and other matters as needed. Internal auditors conduct internal audits and regularly report the results to the Chairman and Representative Director and the President and Representative Director.

Link and Motivation discloses information pursuant to Japan’s Companies Act and the Financial Instruments and Exchange Law. As a listed company, Link and Motivation also provides information based on the Tokyo Stock Exchange’s regulations on the timely disclosure of company information by issuers of listed securities. Moreover, Link and Motivation considers investor relations programs geared toward stakeholders including shareholders, institutional investors, individual investors and customers to be an important corporate responsibility. Link and Motivation employs generally accepted accounting principles and proactively incorporates the advice of its independent accounting auditor. In addition to systematic disclosure, Link and Motivation also emphasizes voluntary disclosure of information on risk and other issues. Link and Motivation is committed to disclosing information based on the principles of transparency, timeliness and continuity.

Corporate Governance System

In addition to a management system with a Board of Directors responsible for making important business decisions and supervising business execution, Link and Motivation is a company with an audit and supervisory board as defined by the Companies Act. The Audit & Supervisory Board is independent from the Board of Directors and oversees the execution of duties by directors. The Company will enhance and strengthen its corporate governance system in order to advance management initiatives that continually meet a high level of fairness and transparency.

Corporate Governance System

Roles of Each Body and Attendance

Board of Directors

The Board of Directors meets, in principle, once a month to fulfill its responsibility to enhance corporate value in accordance with applicable laws, the Articles of Incorporation, and related Company regulations. It makes key decisions on management strategy, business plans, and other important management matters, and oversees the execution of operations. In addition, once a year the Company conducts an analysis and evaluation of the overall effectiveness of the Board of Directors and discloses a summary of the results.

Attendance in 2024

Office Name Attendance
Chairman and Representative Director Ozasa Yoshihisa 13 of 13 meetings
President and Representative Director Sakashita Hideki 13 of 13 meetings
Director Ohno Shunichi 13 of 13 meetings
Outside Director Yuasa Tomoyuki 12 of 13 meetings
Outside Director Kakuyama Takashi 13 of 13 meetings
Audit & Supervisory Board Member (Full-Time) Kuriyama Hiromi 13 of 13 meetings
Outside Audit & Supervisory Board Member Tominaga Kenji 12 of 13 meetings
Outside Audit & Supervisory Board Member Matsuoka Yasumasa 13 of 13 meetings

Attendance in 2025

Office Name Attendance
Chairman and Representative Director Ozasa Yoshihisa 13 of 13 meetings
President and Representative Director Sakashita Hideki 13 of 13 meetings
Director Ohno Shunichi 13 of 13 meetings
Outside Director Yuasa Tomoyuki 3 of 3 meetings
Outside Director Kakuyama Takashi 3 of 3 meetings
Outside Director Nakamura Yuri 10 of 10 meetings
Outside Director Hara Yukari 10 of 10 meetings
Audit & Supervisory Board Member (Full-Time) Kuriyama Hiromi 13 of 13 meetings
Outside Audit & Supervisory Board Member Tominaga Kenji 13 of 13 meetings
Outside Audit & Supervisory Board Member Matsuoka Yasumasa 13 of 13 meetings
  • Note: Attendance for directors who joined or left the Board of Directors during the year is reported based on the number of meetings held during their respective terms of office.

Audit & Supervisory Board

As an independent body representing the interests of shareholders, the Audit & Supervisory Board supervises and audits the directors’ execution of their duties with the aim of enhancing the Company’s corporate value. It monitors directors’ execution of duties by confirming the proper operation of the Board of Directors, among other measures, and engages in exchanges of views on compliance-related issues and other matters.

Attendance in 2024

Office Name Attendance
Audit & Supervisory Board Member (Full-Time) Kuriyama Hiromi 13 of 13 meetings
Outside Audit & Supervisory Board Member Tominaga Kenji 12 of 13 meetings
Outside Audit & Supervisory Board Member Matsuoka Yasumasa 13 of 13 meetings

Attendance in 2025

Office Name Attendance
Audit & Supervisory Board Member (Full-Time) Kuriyama Hiromi 13 of 13 meetings
Outside Audit & Supervisory Board Member Tominaga Kenji 13 of 13 meetings
Outside Audit & Supervisory Board Member Matsuoka Yasumasa 13 of 13 meetings

Nomination and Compensation Committee

In response to inquiries from the Board of Directors, the Nomination and Compensation Committee deliberates on matters related to the appointment and dismissal of directors and corporate officers; matters related to the selection and removal of representative directors; proposals (regarding appointment and dismissal) to be submitted to the General Meeting of Shareholders; the formulation of succession plans; matters related to mutual evaluations of directors and corporate officers; and matters related to individual fixed compensation. Based on these deliberations, the committee provides recommendations and proposals to the Board of Directors.

Attendance in 2024

Office Name Attendance
Director Ohno Shunichi 3 of 3 meetings
Outside Director Yuasa Tomoyuki 3 of 3 meetings
Outside Director Kakuyama Takashi 3 of 3 meetings

Attendance in 2025

Office Name Attendance
Chairman and Representative Director Ozasa Yoshihisa 3 of 3 meetings
Outside Director Nakamura Yuri 3 of 3 meetings
Outside Director Hara Yukari 3 of 3 meetings

Corporate Governance Guidelines

The Company has established Corporate Governance Guidelines with the aim of sustainably enhancing corporate value by improving the transparency of corporate management, and ensuring fairness and independence.

Report on Corporate Governance

We submit our Corporate Governance Report to the Tokyo Stock Exchange.

Corporate Governance

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