Change in the presentation of new graduate training personnel expenses as selling, general and administrative expenses

「Previously, personnel costs incurred during the April and May training period for new graduate employees were included in cost of sales. From the first quarter of the current consolidated fiscal period, we changed the presentation to selling, general and administrative expenses. New graduate employees do not participate in specific projects during their first 2 months after joining the company because they are undergoing training, and therefore do not contribute directly to revenue. The change was made to present the actual circumstances of our group more appropriately.」