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Management planning145AL is B Corp.Information and Communications, Services and Others

Business Plan and Growth Potential

The existing growth strategy was updated annually to reflect progress in 2025 and priority initiatives for 2026. While the update shows progress, including adoption by major general contractors and the conversion of the BIM business into a subsidiary, it identifies deployment across all sites and full-scale adoption in other industries as future challenges.

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Items stated in the management plan

Annual update
Business Plan and Growth Potential
Publication date 27 March 2026
Total investment plan¥1,102 million (total planned use of funds from the proceeds raised at listing)
Investment amount by sectorField Recruiting, training and personnel expenses / Amount ¥830 million / From the fiscal year ending December 2026 onward ¥287 million, Field Advertising expenses / Amount ¥272 million / From the fiscal year ending December 2026 onward ¥125 million
Key initiatives
01Further development of the construction industry market
02Expansion into other industries with field operations
03Improvement of existing service quality
04Development and provision of new services
05M&A and investments
Plan assumptionsItem Monthly per-user price of services currently offered / Assumptions ¥3,000 per person per month, Item Number of workers used to estimate the construction industry market / Assumptions 4.87 million people, Item Number of workers used to estimate the market across all industries / Assumptions 40.72 million people
Size of the Target MarketMarket Domestic IT investment (all industries) / Estimated FY2022 Estimated FY2022: ¥20.1972 trillion / Fiscal 2026 forecast FY2026 forecast: ¥23.5131 trillion / Source Fuji Chimera Research Institute, "IT Investment by Industry / Digital Solutions Market 2022 Edition", Market DX solutions market for the construction industry / Scale Approximately ¥175.3 billion / Calculation method 4.87 million people × ¥3,000/month × 12 months / Source Company estimate based on the stated assumptions, Market Field DX solutions market across all industries / Scale Approximately ¥1.4 trillion / Calculation method 40.72 million people × ¥3,000/month × 12 months / Source Company estimate based on the stated assumptions
Items stated in the management plan
ItemDetails
Plan nameBusiness Plan and Growth Potential
Progress against the planAnnual update
Total investment plan¥1,102 million (total planned use of funds from the proceeds raised at listing)
Investment amount by sectorField Recruiting, training and personnel expenses / Amount ¥830 million / From the fiscal year ending December 2026 onward ¥287 million, Field Advertising expenses / Amount ¥272 million / From the fiscal year ending December 2026 onward ¥125 million
Plan assumptionsItem Monthly per-user price of services currently offered / Assumptions ¥3,000 per person per month, Item Number of workers used to estimate the construction industry market / Assumptions 4.87 million people, Item Number of workers used to estimate the market across all industries / Assumptions 40.72 million people
Key initiativesFurther development of the construction industry market, Expansion into other industries with field operations, Improvement of existing service quality, Development and provision of new services, M&A and investments
Size of the Target MarketMarket Domestic IT investment (all industries) / Estimated FY2022 Estimated FY2022: ¥20.1972 trillion / Fiscal 2026 forecast FY2026 forecast: ¥23.5131 trillion / Source Fuji Chimera Research Institute, "IT Investment by Industry / Digital Solutions Market 2022 Edition", Market DX solutions market for the construction industry / Scale Approximately ¥175.3 billion / Calculation method 4.87 million people × ¥3,000/month × 12 months / Source Company estimate based on the stated assumptions, Market Field DX solutions market across all industries / Scale Approximately ¥1.4 trillion / Calculation method 40.72 million people × ¥3,000/month × 12 months / Source Company estimate based on the stated assumptions
Publication date27 March 2026
Items this document does not state (17)
Plan periodSales TargetOperating profit targetOperating profit margin targetNet income targetROE targetROIC targetPayout ratio / DOE policyTreasury share acquisition policyCost of capitalSelf-assessment of PBR and share priceSegment targetNon-financial targetsResults under the previous planReason for revision or withdrawalRisks identifiedDate of board resolution

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The reasons the company gives

The company's own explanation, not something inferred from the numbers.

While adoption by all 20 general contractors ranked highest by revenue and the addition of BIM solutions have progressed, usage has not yet been expanded to all sites of existing customers, nor has full-scale adoption across industries outside construction been achieved. Accordingly, the Company plans to expand deployment to all sites, develop relationships with subcontractors, leverage generative AI, and pursue M&A and investments in 2026.

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Business Plan and Growth Potential | L is B Corp. (145A) timely disclosure | Komori