Enhancing the management control framework alongside business expansion

「The purpose of this merger is to further enhance the Group’s corporate value by reintegrating the businesses of Group companies and consolidating management-control functions, thereby improving management efficiency and making effective use of management resources.」

「After the end of the fiscal year, the Company implemented an organizational restructuring on 1 February 2026 to strengthen Group headquarters functions and established a Risk Management Committee on 1 March of the same year.」

「⚫ Strengthened Group headquarters functions through organizational restructuring」

「During the fiscal year under review, in September, PTW America Inc. acquired the business of Ghostpunch Games, LLC, which operates a game development outsourcing business. This has enabled the group to provide its existing customers not only with conventional services related to game development, but also with outsourcing services for game development itself.」

「We will continue to pursue the acquisition of talent to strengthen the business and management control, the integration of similar services and subsidiaries, and M&A and capital and business alliances expected to create business synergies.」

「To improve service capabilities for customers and centralize and improve the efficiency of management resources, PTWジャパン株式会社 absorbed 株式会社デルファイサウンド through a merger in July.」

「To improve synergies in media and content operations and centralize management resources, 株式会社CREST, 株式会社SANETTY Produce and 株式会社キュービスト were merged in February, with 株式会社CREST as the surviving company, and the surviving company changed its corporate name to 株式会社HIKE.」

「To address issues throughout customers’ service and product life cycles and improve management efficiency, in February we merged the 3 major operating companies, ポールトゥウィン株式会社, ピットクルー株式会社 and 株式会社クアーズ. Also in February, we merged 株式会社MIRAIt Service Design, 株式会社ソフトワイズ, 株式会社MSD Secure Service and 盛達テクノロジー株式会社.」

「To further centralize and improve the efficiency of management resources across the group, ポールトゥウィン株式会社 absorbed 株式会社第一書林 through a merger in May. In September, it relocated and consolidated the head office, 上社センター, 名駅センター and 千種センター and opened 名古屋センター.」

「To further centralize and improve the efficiency of management resources across the group, ポールトゥウィン株式会社 absorbed 株式会社第一書林 through a merger in May. To improve service capabilities for client companies, エンタライズ株式会社 absorbed PTWジャパン株式会社 through a merger in May and changed its corporate name after the merger to 「PTWジャパン株式会社」.」

「To address issues throughout customers’ service and product life cycles and improve management efficiency, in February we merged the 3 major operating companies, ポールトゥウィン株式会社, ピットクルー株式会社 and 株式会社クアーズ. Also in February, we merged 株式会社MIRAIt Service Design, 株式会社ソフトワイズ, 株式会社MSD Secure Service and 盛達テクノロジー株式会社.」

「We also absorbed アイメイド株式会社 through a merger to centralize and improve the efficiency of management resources.」

「During the first six months of the fiscal year under review, we carried out an organizational restructuring involving 3 companies, ピットクルー株式会社, ピットクルー・コアオプス株式会社 and ピットクルー・クロスラボ株式会社, to improve service capabilities for client companies and management efficiency.」

「During the first quarter of the fiscal year under review, we relocated and expanded the head office in February to consolidate the sales and administrative divisions of the company and its major subsidiaries in the same office. From the standpoint of improving management efficiency, the company absorbed its intermediate holding company, ペイサー株式会社, through a merger in March.」

「Regarding the internal organizational structure, we promoted the transition to an integrated group management structure headed by the holding company. As a result of efforts to improve business synergies and management efficiency, we dissolved 1 subsidiary and consolidated 2 subsidiaries through mergers, thereby centralizing service functions and simplifying the organizational structure.」

「There have been no material changes in the issues that our group should address during the cumulative consolidated third quarter under review.」

「Going forward, beyond the segments of the debugging and verification business and online support business and the frameworks of the group companies in Japan and overseas, we recognize that our challenges are to develop and provide BPO services that are easy for customers to use, expand the scope of services and establish new revenue models, while strengthening our management control structure.」

「During the first nine months of the fiscal year under review, ポールトゥウィン株式会社 entered into a capital and business alliance with 株式会社CREST JOB in March and made it an equity-method associate to expand BPO services for client companies. In May, it absorbed 株式会社猿楽庁 through a merger to improve its service capabilities for client companies.」

「During the first six months of the fiscal year under review, ポールトゥウィン株式会社 entered into a capital and business alliance with 株式会社CREST JOB in March and made it an equity-method associate to expand BPO services for client companies. In May, it absorbed 株式会社猿楽庁 through a merger to improve its service capabilities for client companies.」

「During the first quarter of the fiscal year under review, to expand BPO services for client companies, ポールトゥウィン株式会社 entered into a capital and business alliance with 株式会社CREST JOB in March and made the company an equity-method associate.」

「Going forward, beyond the segments of the debugging and verification business and online support business and the frameworks of the group companies in Japan and overseas, we recognize that our challenges are to develop and provide BPO services that are easy for customers to use, while strengthening our management control structure.」

「There have been no material changes in the issues that our group should address during the cumulative consolidated third quarter under review.」

「There have been no material changes in the issues that our group should address during the cumulative consolidated second quarter under review.」

「There have been no material changes in the issues that our group should address during the cumulative consolidated first quarter under review.」

「Going forward, beyond the segments of the debugging and verification business and online support business and the frameworks of the group companies in Japan and overseas, we recognize that our challenges are to develop and provide BPO services that are easy for customers to use, while strengthening our management control structure.」

「Going forward, beyond the segments of the debugging and verification business and online monitoring business and the geographic frameworks of Japan and overseas, we will expand BPO services for which demand is high among existing customers in the game, internet and e-commerce industries, with which our group has strong business relationships, and seek to increase our share of BPO service transactions in these industries. We will also expand our core services, debugging and verification and online monitoring, into new markets and industries, while recognizing that strengthening our management control structure is a challenge to be addressed.」

「As a group, we recognize that, as pioneers in debugging and verification services and online monitoring services, our challenges are to actively pursue business expansion while strengthening our management control structure, and we are conducting our business activities accordingly.」