Disclosure of Information Pursuant to the Worker Dispatching Act

Margin rate for worker dispatching services under the Worker Dispatching Act (Permit No. 派14-301753) for fiscal 2024

Breakdown of Margin

• Social insurance premiums
  (Total employer-paid health insurance premiums, employees’ pension insurance premiums, employment insurance premiums, and workers’ accident compensation insurance premiums)
• Paid leave, condolence leave, refreshment leave, and other leave
• Employee benefit expenses
  (Periodic health checkups, education and training, including internal and external training programs, retirement benefit plan, defined contribution pension contributions, etc.)
• Corporate operating expenses
  (Personnel expenses for corporate departments, office rent, and other expenses)

◆Contact for Career Consulting
Human Resource Management Department, Corporate Administration Division
c-design@himacs.co.jp
◆Main Training Programs (Excerpt)

The margin rate, which represents the ratio of the difference between the fee charged for worker dispatching and the wages paid to dispatched workers to the dispatch fee, is approximately 34% for the Company’s specified worker dispatching business. Approximately 66% of the dispatch fee is paid as wages to dispatched workers.

◆Status of labor-management agreement regarding the determination of treatment for dispatched workers
→ A labor-management agreement has been concluded.
Scope of dispatched workers covered by the labor-management agreement: All dispatched workers
Expiration date of the labor-management agreement: March 31, 2026