P.49 Human Capital (1)

Human Capital Business Foundation

Human Capital Management

In 2023, the TBS Group redefined its philosophies, strategies, measures, and KPIs related to human capital. Furthermore, in the Medium-Term Business Plan 2026 announced in 2024, we set out of a more practical and detailed plan for Human Capital Management.

Strengthening Human Capital Management

We have formulated the TBS Group Human Capital Manage- ment Philosophy in the belief that content creation is the source for increasing corporate value for the TBS Group and that Human Capital Management that emphasizes creator development is a key success factor. We will develop indepen- dent human resources with diverse creative abilities and high expertise, create an organization where people can display their creative abilities to the utmost, and build an environment for the happiness of both them and the people they work with. In line with this philosophy, both the Group’s Human Resource Development Policy and its Internal Environment Improvement Policy have set high KPIs for talent development. TBS Group Human Capital Management Philosophy https://www.tbsholdings.co.jp/sustainability/pdf/humancapitalmanagement.pdf Human Capital Management Philosophy Human Resource Development Policy Internal Environment Improvement Policy Measures and KPIs Talent development: nurturing independent human resources to win on the world stage The TBS Group is focusing on acquiring professional talent in order to advance the EDGE strategy and strengthen the management foundation that supports it. Specifically, we are deepening our pool of creative talent who “create” world-class content, specialized talent who “expand” businesses in the digital, global, and experience domains, and corporate talent who resolutely “support” growth. By fusing this specialized knowledge with our existing creative engine (creation capabil- ities), we aim to establish a human resources portfolio that ac- celerates our transformation into a content group. In addition, in order to maximize the value of content IP, we will develop “ambidextrous talent” who possess both a creator’s perspective and the business sense to convert it into multifaceted revenue. Through our TBS Group University (TGU) in-house program, short-term study-abroad programs, personnel exchanges with overseas partner companies, and other initiatives, we promote autonomous growth and create an environment in which peo- ple can stimulate one another and deliver high performance. Improving the internal environment to enable “Joyful challenges” To maintain and develop the creative engine that continuously generates original IP, an environment in which employees can continue taking on “Joyful challenges” without fear of risk and fully demonstrate their abilities is essential. Growth support such as One-on-One Meetings and the TBS Awards, our Group-wide in- ternal recognition program, which celebrates challenge, serve as catalysts for translating employees’ passion into performance. In addition, we promote health management to maximize physical and mental vitality, while fostering an organizational culture in which diverse values are Diversification in approaches to mutually respected. By solving issues balancing the fulfillment of our social mission with Delivering wonderful sustainable growth, we “moments” will build a robust man- to everyone agement foundation in we work with Support which everyone can feel growth of Self-directed development of independent employees a sense of well-being and human resources Creation of infrastructure for work with enthusiasm. productivity improvement through learning Change in awareness Respect diversity Towards a more comfortable working environment Health management By 2026, we will recruit 300 mid-career experts. Experts to make globally D area of content expansion = Experts popular content Create Expand in the digital and technology field

• VFX creators CREATIVE BUSINESS
• Streaming business and adtech human resources
• Business human resources
• Human resources to strengthen digital infrastructure
• Human resources to develop games and other new IPs Skill building through reciprocal stimulation E area of content expansion = G area of content expansion = Experts in the experience field Experts in the global field Expand Expand BUSINESS BUSINESS • Lifestyle business and intellectual training
• Global business human resources and education human resources
• Enhance global marketing
• Live entertainment human resources Support Experts in the corporate field that supports the business portfolio
• More legal and financial human resources to support global business and M&As
• Compliance enhancement to earn overwhelming trust 49