【第1稿】事業計画24項目 Summary of Project Details

1. Project Summary 【Name of the Company】 ARTNATURE BANGLADESH LTD. 【Establishment number】 No. C-193306/2024 【Establishment date】 28/01/2024 【Address】 Lot No. C16, Bangladesh Special Economic Zone (BSEZ), Sonpara, Panchrukhi Via Rupganj Araihazar, , Narayanganj 【Background of establishment】 バングラデシュにある既存委託先でのカスタム製品の製造委託を検討しましたが、生産可能なレベルに達するまで時間が掛かること、製造原価の増加により、見積り価格が自社工場比で1.5～2倍になること、更にはバングラデシュ一般商業地区に立地する同工場はインフラ設備が脆弱であること等総合的に勘案し、委託生産でのカスタム製品のリスク分散は困難と判断、自社工場設立が望ましいとの結論に至りました。 We had considered outsourcing the manufacturing of custom products to an existing contractor in Bangladesh. However, it would take time to reach a production level, and the estimated price would be 1.5 to 2 times that of our own factory due to an increase in manufacturing expenses. Considering the fact that the factory is located in the general commercial district of Bangladesh, and the infrastructure facilities are weak, we determined that it would be difficult to diversify the risk of custom products through outsourced production, and came to the conclusion that it would be better to establish our own factory. 【Client】 ARTNATURE INC. 【Future prospects】 We plan to construct a factory in Bangladesh, matching the size of ARTNATURE MANUFACTURING PHILIPPINES INC., which is a production subsidiary of the Artnature Group situated in the Republic of the Philippines. Our goal is to establish this as our group's second-largest production base. 2.Scope of work To engage in, operate, conduct and maintain the business as a manufacturer, processor, exporter, importer, wholesale and otherwise dealing with hairpieces such as toupees, wigs, wiglets, and the like including hair accessories and ornaments, all makes and kinds as well as any and all materials, including human hair and synthetic hair, supplies, machines, tools and equipment products or related to the manufacture of the said products or merchandise and to engage in the manufacture, research and development or modular hair prosthesis of high technology. To purchase, acquire, own, lease, sell and convey real properties such as buildings, factories and warehouses and machineries, equipment and other personal properties as may be necessary or incidental to the conduct of the corporate business, and to pay in cash, shares of the capital stock, debentures and other evidences of indebtedness, or other securities, as may be deemed expedient, for any business or property acquired by the corporation. To set up a factory, mills, and manufacturing plant, for export, deemed export, and domestic sales, and to set up buying house, bonded warehouse in Bangladesh as well as to carry on the business of operating a bonded warehouse facility for as toupees, wigs, wiglets, and the like including hair accessories and ornaments. To provide warehousing services for as toupees, wigs, wiglets, and the like including hair accessories and ornaments, including storage, handling, labeling, and inventory management, in compliance with applicable laws and regulations. To offer valueadded services such as blending, repackaging, and quality testing within the bonded warehouse facility. Conduct research on new and emerging technologies in the field of toupees, wigs, wiglets, hair accessories and ornaments, and all materials, including human hair and synthetic hair, hair care goods, and medicine. Establish research laboratory for R & D and innovation. Develop a new line of fashion product that meet the needs of the global market. 3. Company Overview Bangladesh has a large population (170 million people), an abundance of young workers (approximately 50% of the total population is under the age of 25), and a populace known for its serious, hardworking, and pro-Japanese national character. To leverage this pool of human resources, we aim to generate around 1,000 jobs essential for factory operations. Additionally, we have established partnerships with outsourced business associates, enabling us to foster cooperative relationships with them. Moreover, Japan will actively capitalize on the benefits of trade by leveraging its geographical advantage. 4. Management Philosophy Your best smile is what we want. Since its founding in 1965, ARTNATURE INC. has been the leader in the industry as Japan's first comprehensive hair solutions company. Today, our extensive services—including the highest-quality custom-made wigs, hair addition products, hair growth care & services, and barber and beauty services—are ready to meet all kinds of hair-related needs. ARTNATURE regards its mission as providing people of both genders with hair problems with the best possible solutions appropriate for their characteristics, thus offering more beautiful and brilliant lifestyles. Customer needs relating to hair are expected to become more diverse and sophisticated in the future. As a comprehensive hair consultancy, ARTNATURE will continue striving to create a global hair culture by leveraging its three strengths—namely its product development capabilities, technical abilities, and customer service. We will continuously support positive ways of life for customers, in line with our motto of “Your best smile is what we want.” Management Principles ・Our mission as a hair consultant is to foster a culture of hair that satisfies customers. ・We provide people with opportunities to make their lives more positive, brighter and beautiful. ・We provide products and services of the very best quality through our global network. ・We constantly strive to enhance the status of the hair industry and become a company that is trusted by society. 5. History of the company ARTNATURE’s history is one of continual endeavor and continual evolution toward fulfilling our mission of making people happy through hair. It is a history of tradition and pride as a pioneer that has made repeated innovations while staying focused on hair. 1965 Founded ARTNATURE as a sole proprietorship in April. 1967 Established ARTNATURE INC. （capitalized at １ million yen） 1973 Launched Triple Hair Addition System, the original staged hair addition method. 1983 Developed synthetic hair Artron. 1984 Launched MRP, a ground－breaking hair addition system that uses no base material. 1987 Began foray into market for women. Announced Ladies Artnature. 1991 Established the Product Distribution Center in Murakami, Niigata as the domestic distribution base. 1995 Opened the Hair Academy hair specialist training school. 1998 Started the Little Wing Works program to provide free wigs to children with hair problems. 2001 Started an online hair counseling service. Opened ARTNATURE Mobile, the mobile website. 2003 Launched hair revolution Hair For Life （HFL）. 2005 Launched Celaire, a ladies wig in a new era. Launched Scalp and Hair Care System, a hair growth system. 2007 Made an initial public offering on the JASDAQ market. 2008 Started supporting the Pink Ribbon awareness campaign for breast cancer screening. Launched the Jullia Olger brand of ready－made ladies wigs. 2009 Began operations at a new plant in the Philippines （ANMP）. Launched Primadonna ladies wigs. 2010 Opened online shopping site ARTNATURE Online. Launched Hair For Life Nuda men’s wigs. Launched Nudefine ladies wigs. Launched new male wig product line, Hair For Life EXE Launched new female wig brand, PREMA MOEMI Established wholly-owned subsidiary, MJO INC., offering male ready-made wig 2011 Launched new hair addition system, MARP nature Launched new female wig product line, Nude fine Plus Launched new male wig product line, Hair For Life Nuda PREMIUM Launched new female wig product line, Nude fine Magic Launched new hair addition system, MARP cross Established wholly-owned subsidiary, ARTNATURE(SHANGHAI) INC., marketing subsidiary in China 2012 Launched ASHITABA　DE　TSUKUTTA　OISHII　AOJIRU, vegetable juice approved as Foods for Specified Health Uses Launched new hair addition system, MARP sonic Launched new female wig product line, Nude fine Clear Launched new hair growth system, Scalp Hair Care System Four Seasons Program Established wholly-owned subsidiary, ANTOMONOKAI INC., reserved fund for wig purchase Launched new female wig　product line, Nude fine Catch Launched new hair addition product, REQUA Established wholly-owned subsidiary, ARTNATURE SINGAPORE PTE. LTD. (ANSG), marketing subsidiary in Singapore 2013 Launched new hair addition system, MARP mach Launched new female wig product line, Nude fine Keep Launched new scalp care product, LABOMO SCALP AROMA Launched new female wig product line, Nude fine Pitato Launched new male wig product line, Hair For Life Seed Listed on TSE(first section) Launched new hair foundation product, ARTMICRON pluvi 2014 Established wholly-owned subsidiary, ARTNATURE(CAMBODIA) INC. (ANKH), wig manufacturer Launched new female wig brand, forte Launched new hair addition system, Mrping Launched new type of shop marie beaute, exclusive for department store channel Launched new hair care product, ASWILL HAIR COMPASS TREATMENT Launched new female wig product line, forte charm Launched new male hair addition product, RAPIDA Acquired MIKAWAYA INC., providing wigs for entertainment field Established wholly-owned subsidiary, ARTNATURE MALAYSIA SDN. BHD. (ANMY), marketing subsidiary in Malaysia 2015 Launched new male hair addition product line, RAPIDA Royal Launched new female wig line, Forte ROZA Began operations at a new plant in Cambodia (ANKH) Launched new female wig line, Forte ROZA Airy Launched new female wig line, Forte Fuwari Nadeshiko Lunched new male hair addition product line, MRP Live Lunched new scalp care product, LABOMO SCALP AROMA HAIR COLOR TREATMENT Lunched new eyelash serum, ART LASH SERUM RICH 2016 Lunched new male hair addition product line, RAPIDA Revo Launched new female wig line, Forte Fuwari Nadeshiko La La Lunched new female hair addition product line, Beauty Up Launched new female wig line, Forte Fuwari Nadeshiko La La Beaute Launched new male hair addition system, 4DM 2017 Launched new male hair addition system, 4Dα Launched new male hair addition product line, REQUA 50 Launched new male wig product line, Hair For Life 50 Launched new female wig product line, Style La La 2018 Launched Sarara, a wig from Jullia Olger inspired by the characteristics of Japanese paper. 2019 Released an official ARTNATURE Online Shop app. Acquired shares of NAO-ART Co., Ltd., a manufacturer and distributor of ladies’ wigs. Opened a flagship store on Tmall Global, a Chinese e-commerce site. Launched LABOMO Hair Grow Minoxi 5, a hair growth stimulant for men. 2020 Launched LABOMO Hair Grow Hanaminoxi, a hair growth stimulant for women. 2021 Invested in Think-Lands Co., Ltd. Began supplying hair growth products to Hairology, one of China's largest head spa salons. Launched Feelin, a custom-made wig for women that is not held in place with pins. Launched MRP Wonder, a new hair extension product with a new hair-volumizing method with binding. Introduced an AI automated response system at the customer center. 2022 Introduced the industry’s first portable 3-D scanner (head shape measurement device). Developed the world’s first automatic wig hair transplanter. Moved to the Prime Market of the Tokyo Stock Exchange. 2023 Moved to the Standard Market of the Tokyo Stock Exchange Launched. New male hair addition product line, REQUA PHANTOM. 2024 Established foreign owned subsidiary, ARTNATURE BANGLADESH LTD 6.Share Capital with Shareholding Structure 【Paid up capital】 266,000,000BDT 【Authorized capital】 2,203,420,000BDT 【Shareholder】 ・ARTNATURE　INC 　・ARTNATURE MANUFACTURING PHILIPPINES INC. 【Number of shares】 　2,660,000 【Ratio】 ・ARTNATURE　INC　2,633,400　99％ 　・ARTNATURE MANUFACTURING PHILIPPINES INC.　26,600　1％ 7.Board of Directors ①Name of Director's YOSHIKATA IGARASHI ①Designation Chairman ②Name of Director's HISAYUKI KAWAZOE ②Designation Director ③Name of Director's TAKANORI HAGIWARA ③Designation Managing Director 【④Name of Director's】 HISAYUKI KAWAZOE 【④Designation】 Director 8.Deraills of Auditor and Bankers 【Audit corporation】 Ernst & Young Advisory Services Bangladesh Ltd, 【Bank】 Prime Bank 9.Project Timeline 1. Soil Investigation Dec-18 2023 ～ Jan-31 2024 (±3 month） 2. Building Design 　Mar-15 2024 ～ Jul-15 2024 (±3 month） 3. Construction Nov-1 2024 ～ Aug-31 2025 （±3 month） 4. Inspection 　Sep-1 2025 ～ Sep-30 2025 （±3 month） 10.Project Budget 22.Financial Forecasting 11.Project Team 　 1st year 2nd year 3rd year 4th year 5th year Foreign 3 4 4 4 4 Local 72 398 792 1,103 1,326 Total 75 402 796 1,107 1,330 12.Business & Products 13.Current Product offered by ARTNATURE BANGLADESH LTD. 15.Production technology 【オーダーメイドウィッグ】 当社の主力商品であるオーダーメイドウィッグは、お客様の頭部の形状や、分け目やつむじの位置、毛髪の白髪割合など、個人ごとの特徴に合わせてオーダーメイドで製作された商品を指す。 【Order Made Wig】 Our primary product, Order Made Wig, are tailored to each customer's unique characteristics, including head shape, parting and curl positioning, and the proportion of gray hair. ●男性向け商品形状は生え際から薄毛の部分をカバーする構造が一般的。装着方法については、プロのメイクアップ技術から着想を得たグラフィティングという装着方法により、抜群のフィット感と自然さが実現可能となっている。 ●Products for men The general shape is a structure designed to cover thinning hair from the hairline. As for the wearing method, the graffiti method, which was inspired by professional makeup techniques, makes it possible to achieve an outstanding fit and natural appearance. ●女性向け商品形状は様々。女性自身の自毛を活かした商品が多く、必ずしも常時着用されるわけではないので、「軽さ」や「ふんわり感」などに特徴もつ商品が多くなっている。 ●Products for women There are various shapes. Many products make use of women's own hair, and because they are not necessarily worn all the time, many products have features such as "lightness" and "fluffiness". 【増毛商品】 オーダーメイドウィッグに次いで取扱いの多い増毛商品は、ウィッグのように頭に装着するのではなく、個人の頭髪の状況に合わせ、必要な部位に、必要な毛量だけ増やすことができる。 【Hair Extension Products】 Hair extension products, which are the second most popular product after Order Made Wig, are not worn on the head like wigs, but can grow the amount of hair in the desired areas according to the individual's hair condition. ●商品の特徴自毛に人工毛を結びつけて増やすという特徴から、増やす本数は自毛1本につき人工毛を2本~10本まで選べる。また、結びつけた自毛が伸びても増毛位置を根元に戻す調整機能や人工毛の一部を細く加工することで結び目を目立たなくするなど商品によって様々な特徴を有している。 ●Product features Since the hair is increased by attaching synthetic hair to natural hair, you can choose between 2 and 10 synthetic hairs for each natural hair. In addition, each product has a variety of features, such as an adjustment function that returns the hair growth position to the root even if the tied natural hair grows out, and a part of the artificial hair that is processed to be thinner to make the knots less noticeable. ●販売の特徴比較的自毛のある方を対象とした商品であることから、新規導入しやすいという特徴がある。また、お客様のなかには、より広範囲をカバー出来る「オーダーメイドウィッグ」へ移行される方も数多くいる。 ●Sales features Since this product is targeted at people who have relatively natural hair, it is easy to introduce to new users. Additionally, many of our customers are switching to Order Made Wig that can cover a wider head area. 14. Raw Material List 16. List of machineries Description Purpose Country of origin Name of vender Value(USD) Picture GENSET For continuation of production during blackout Japan SHIMIZU CORPORATION 126,800 Oven Make a curl for fiber by heating Japan TAKAYAMARIKASEIKI 75,000 sewing machine Use a sewing machine to join materials together Bangladesh JUKI BANGLADESH LTD 36,700 Laser printer Print a identification number to attach on product Japan KEYENCE CORPORATION 74,400 3D milling machine Make a mold of customer Japan YAMAZEN, INC 455,733 17.Production process IR ( Issue Room) WICS (Work Instruction Control Section) Material Issuance Color Selector Mould Blending CAP VENTILATION PPC ORDER PROCESSING Final QC PPC-Receiving Finishing Edge Cutting Styling Coating Hair Length Packing Shipment 18.Risk Assessment 【Market risk】 ・消費者ニーズ、トレンド、志向、購買行動の変化に伴い、市場全体の低迷、隣接市場の成長等の市場リスクは時々刻々と変化しており、その変化に合わせるように自らを変化させ適応できなければ業績に影響を及ぼす可能性があります。 ・日本国内におけるヘアケア市場（毛髪業市場、植毛市場、発毛・育毛剤市場、ヘアケア剤市場）は育毛や発毛へのニーズの高まりやEC購買の増加等によって、医薬品販売やAGAクリニック等の異業種の参入が進んでいます。当社グループが属する毛髪業の市場規模は漸減しており、これに伴い、今後は同業他社のみならず異業種とも競合が激化する可能性があります。 ・また、同業・異業種他業の競合会社が競争力のある新製品を発売した場合、また価格競争が更に激化した場合には、当社グループの業績に影響を及ぼす可能性があります。 ・As consumer needs, trends, preferences, and purchasing behavior change, market risks such as a slump in the overall market and growth in adjacent markets are changing from moment to moment. Failure to adapt to these changes could impact our performance. ・The Japanese hair care market, encompassing the hair industry, hair transplant, hair growth products, hair care products, is experiencing an increase in pharmaceutical sales, AGA clinics, etc. due to the growing demand for hair growth, coupled with increased e-commerce purchases. Other industries are increasingly entering the market. The market size of the hair industry to which our group belongs is gradually decreasing, and as a result, competition may intensify not only with other companies in the same industry but also with other industries. - Furthermore, if competitors in the same or different industries release competitive new products, or if price competition becomes even more intense, the Group's business performance may be affected. 【対策countermeasure】 ・製販一体のビジネスモデルの強みを活かして、顧客のニーズをきめ細やかに汲み取り、競合に対していち早く競争力のある新製品・新サービスを市場投入する事で、継続的に顧客満足度を高めています。 ・また、景気変動、社会情勢、マーケット動向、消費者ニーズ、他社動向等を適時適切にフォローし、組織・制度の見直し、商品開発・販売戦略・販促施策等に反映しています。特に中期経営計画、年度事業計画策定といった定期的な事業計画見直しの際に、外部環境の影響を精緻に捉えた戦略策定を実現するよう努めております。 ・Continually enhance customer satisfaction by leveraging the strengths of our integrated manufacturing and sales business model, meticulous understanding customer needs, And quickly introducing competitive new products and services to the market. ・We actively monitor economic fluctuations, social conditions, market trends, consumer needs, trends at other companies, etc. in a timely and appropriate manner, and reflect them in organizational and system reviews, product development, sales strategies, sales promotional measures, etc. In particular, when periodically reviewing business plans such as medium-term management plans and annual business plans, we endeavor to formulate strategies that accurately capture the impact of the external environment. 【financial risk金融リスク】 ・グローバルで事業活動をおこなう企業にとって、金利や外国為替相場の変動は業績に大きな影響を及ぼす可能性があります。 ・当社グループでは、生産活動の大半を日本以外のフィリピンの製造拠点及び中国等アジア地域の製造委託先で行っており、事業活動において製造原価及び製品の調達価格が為替レートの変動による影響を受けます。 ・海外製造拠点の現地通貨建ての業績及び財産の状況が各会計年度の為替レートの変動による影響を受けます。中国等アジア地域の製造委託先からの製品調達は外貨建てで行っており、製品の仕入価格が為替レートの変動による影響を受けます。 ・For globally operating companies, fluctuations in interest rates and foreign exchange rates can have a significant impact on business performance. ・The majority of our production activities are carried out outside of Japan including our manufacturing base in the Philippines and at manufacturing subcontractors in China and other Asian regions, so manufacturing costs and product procurement prices are affected by exchange rate fluctuations in our business operations. ・The local currency denominated business results and property status of overseas manufacturing bases are affected by exchange rate fluctuations in each fiscal year. Products procured from manufacturing subcontractors in Asia, such as China, are denominated in foreign currencies, and product purchasing prices are affected by exchange rate fluctuations. 【対策countermeasure】 ・海外の製造拠点との輸出入における為替レート変動に伴う製造原価への換算影響を本社で把握し管理しております。 ・また、製造委託先からの仕入れにおいては、スポットでの支払いではなく、予め決済に必要な数か月分程度の外貨を継続的に購入し、急激な為替変動リスクによる影響を軽減しています。 ・The head office comprehends and manages the conversion effects on manufacturing costs due to exchange rate fluctuations in imports and exports with overseas manufacturing bases. ・Additionally, when purchasing from manufacturing subcontractors, rather than making spot payments, we continually purchase foreign currency equivalent to several months' worth of payments in advance to mitgate the impact of sudden exchange rate fluctuation risks. . 【supply chain riskサプライチェーンリスク】 ・グローバルで事業活動を行う企業にとって、自然災害や感染症等の環境要因、テロ、戦争や政治的な不安等の地政学的要因、サイバー攻撃やシステム障害等の技術的要因等によって、各国、各地域における仕入、調達、在庫、生産、販売に係る物流上の問題が発生し、業績に影響を及ぼす可能性があります。 ・当社グループにおける主力製品のサプライチェーンはグローバルに展開しておりますが、何らかの要因により物流上の問題が発生した場合、製品出荷の遅延や停滞等が生じ、業績に影響を及ぼす可能性があります。 ・For globally operating companies, environmental factors such as natural disasters and infectious diseases, geopolitical factors such as terrorism, war and political instability, and technological factors such as cyber attacks and system failures can lead to challenges in each country. Logistics issues related to purchasing, procurement, inventory, production, and sales in each region may occur, which may affect business results. ・The supply chain for our group's main products is global, but if a logistics problem occurs for some reason, there may be delays or stagnation in product shipments, which may affect business results. 【対策countermeasure】 ・仕入、調達、在庫、生産の状況を常にモニタリングしており、サプライヤーと共有しております。また、主力製品であるオーダーメイドウイッグの原材料は、原則として国内複数業者から仕入れる方針としており、品質の維持のみならず、安定的な仕入を実現しております。 ・また、物流に係る様々な管理を常時おこなっておりますが、更なる供給体制の安定化に向けて、生産工程の一部を機械化する世界初の「ウィッグ自動植毛機」を開発し、今後の本格導入を目指しています。 ・We consistently monitor the status of purchasing, procurement, inventory, and production, sharing this information with our suppliers. Moreover, we have a policy of purchasing raw materials for our main product, custom-made wigs, from multiple domestic suppliers, which not only maintains quality but also ensures stable procurement. ・Additionally, we are constantly carrying out various management related to logistics, but in order to further stabilize the supply system, we have developed the world's first "Wig Automatic Hair Implantation Machine" that Mechanizes a part of the production process. We aim to fully implement this innovation in the production process in the near future. 【production risk生産リスク】 ・グローバルで事業活動を行う企業にとって、原材料の調達不能や価格高騰、設備の老朽化、生産効率や操業度の低下等、生産に伴うさまざまなリスクがあり、業績に影響を及ぼす可能性があります。 ・当社グループにおいては、為替の影響により原材料調達コストが変動する場合、または製造拠点の人件費や物価の高騰等により製造コストが変動する場合、製造原価が引きあがり、利益を圧迫する等、業績に悪影響を及ぼす可能性があります。 ・For companies that conduct business globally, there are various risks associated with production, such as challenges in securing raw materials, volatile prices, aging equipment, and declines in production efficiency and operation rates, which may affect business performance. . ・Within our group, if raw material procurement costs fluctuate due to the impact of exchange rates, or manufacturing costs fluctuate due to increasing labor costs and commodity prices at manufacturing sites, manufacturing costs will rise, putting pressure on profits, etc. may have a negative impact. 【対策countermeasure】 ・原材料の仕入・調達や製造に係るコストの増大に備える為、製造拠点や製造委託先を複数国に設置し、各国の情勢をモニタリングすることで、リスク低減に努めております。 ・また、より安価、安定的に仕入・調達が可能な代替原材料の探索や、生産工程の一部機械化の本格導入へ向けた取り組みなど、生産性と品質の向上を両立する生産体制を目指しています。 ・なお、製造原価が利益を大きく圧迫する状況となった場合、適正利益を確保できるよう製品等の価格改定を検討してまいります。 ・In order to prepare for increases in costs related to raw material procurement and manufacturing, we are working to reduce risks by establishing manufacturing bases and manufacturing subcontractors in multiple countries and monitoring the situation in each country. ・Additionally, our goal is to establish a production system that balances productivity and quality improvements, such as searching for alternative raw materials that can be purchased and procured more cheaply and stably, and working toward full-scale introduction of partial mechanization of production processes. ・In the event that manufacturing costs exert significant pressure on profits, we will consider adjusting the prices of products, etc. in order to ensure appropriate profits. 19. Environmental and Sustainability Impact 当社は、この度、自然災害リスクに内包されている気候変動リスクについて、気候関連財務情報開示タスクフォース（TCFD）※1の提言への賛同を表明しています。気候変動に真摯に向き合い、事業に影響する機会・リスクへの理解を深化させ、TCFD提言に基づく気候変動関連の積極的な情報開示に努めてまいります。 　TCFD提言は、気候変動に伴うリスクと機会が財務を含む会社経営にどのような影響を及ぼすかを的確に把握すべく、 ４つの開示要素である「ガバナンス」「戦略」「リスク管理」「指標と目標」に沿って情報開示することを推奨しています。当社は、TCFD提言が求める４つの情報開示項目に基づいた情報開示の更なる拡充に取り組んでまいります。 ※1Task Force on Climate-related Financial Disclosures：2015年に金融安定理事会（FSB）により設立された、気候変動が事業に与えるリスクと機会の財務的影響に関する情報開示を企業に推奨する国際的イニシアチブ。 We have officially endorsed the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) ※1 regarding climate change risks, encompassing natural disaster risks. We will face climate change seriously, deepen our understanding of the opportunities and risks that affect our business, and strive to proactively disclose climate change-related information based on the TCFD recommendations. The TCFD recommendations aim to accurately understand how risks and opportunities associated with climate change will affect company management, including finance. We recommend that information be disclosed in accordance with the four disclosure elements of "governance", "strategy", "risk management" and "indicators and targets". We will work to further expand information disclosure based on the four information disclosure items required by the TCFD recommendations. ※1Task Force on Climate-related Financial Disclosures：An international initiative established by the Financial Stability Board (FSB) in 2015 to encourage companies to disclose information about the financial impact of risks and opportunities posed by climate change to their businesses. 20.Stakeholder Engagement 【従業員とともに】 ●多様性のある職場環境をめざして 当社では、大卒や専門学校卒の若い世代の人材を定期的に採用しています。一方で、中途採用や定年延長、障がいのある方の積極採用にも継続的に取り組んでいます。また、事業の拡大に伴い女性ならではの能力を発揮できるポストはさらに広がっており、女性社員の重要なポストへの登用も含め、さまざまな形でダイバーシティ･マネジメントを実践しています。 【With employees】 ●Striving for a diverse workplace environment We regularly recruits young talent, both college graduates and vocational school alumni. Simultaneously, we continue to work on mid-career hiring, extending retirement age, and proactively recruiting people with disabilities. As our business expands, we are expanding the number of positions where women can demonstrate their unique abilities, and we are practicing diversity management in various ways, including appointing female employees to important positions. ●充実した教育体制・各種制度で社員の技術力・意欲の向上促進 当社スタッフは、毛髪のプロとして自毛とウィッグをセットする技術力のほか、接客力、商品提案力が重要となります。このようなスキルを磨くため、それぞれの職種、階層に応じたさまざまな研修メニューを設けています。また、スタッフがいきいきと働けるよう、福利厚生の充実はもとより、各種資格取得の支援や表彰制度の運用など、スタッフのモチベーションアップを図っています。 ●Promoting improvement in employees' technical skills and motivation through comprehensive education system and various schemes As hair professionals, our staff members need to have the technical ability to set natural hair and wigs, as well as customer service and product presentation skills. In order to hone these skills, we have established a variety of training programs for different roles and levels. In addition, to ensure that our staff can work with enthusiasm, we not only provide comprehensive welfare benefits, but also provide support for acquiring various qualifications and operate an award system to increase staff motivation. ●働き方改革を推進、ワーク・ライフバランスを重視した取組み 従業員の健康増進をサポートするため、生活習慣の改善、時間外労働の撲滅など、心身ともに安心して働き続けられる職場環境の充実の取り組んでいます。また、男性の育児休業の取得推進を図るなど、仕事と家庭の両立支援のための仕組みづくりを推進しています。 ●Promoting for work-style reforms and emphasizing work-life balance by actively implementing initiatives In order to support the health of our employees, we are working to improve the workplace environment so that they can continue to work with peace of mind, including improving their lifestyle habits and eliminating overtime work. We are also promoting the creation of systems to support a balance between work and family, such as encouraging men to take paternity leave. ●仕事とがん治療の両立支援 病気治療を行いながら、就労を継続するためのサポート体制や制度を充実させ、社員が安心して活躍できる環境の提供に努めています。 ●Supporting emplorees in balancing work and cancer treatment We strive to provide an environment where employees can work with peace of mind by enhancing support systems and systems that allow them to continue working while receiving treatment for their illness. 【お客様とともに】 ●商品・サービスの開発・改善にお客様の声を活かす仕組みを構築 当社では、「お客様サービスセンター」を設置し、お客様からのご意見や、ご指摘に対し迅速かつ真摯に対応すると同時に、貴重な情報として集約できる仕組みを取り入れています。その情報を関連部署で共有し、商品・サービスの開発・改善に徹底的に活かし、お客様満足度をより高くするための仕組みを構築しています。 【With customers】 ●Establishing a mechaniam to utilize customer feedback into the development and improvement of products and services Our "Customer Service Center" promptly and seriously responds to customer opinions and suggestions, and at the same time has adopted a system that allows us to collect valuable information. We are building a system to share this information with relevant departments, thoroughly utilize it in the development and improvement of products and services, and enhances customer satisfaction. ●徹底した品質管理でお客様からの信頼を獲得 オーダーメイドウィッグの高い品質レベルを支えているのは、熟練したスタッフによるハンドメイドの植毛です。各店舗でお客様の頭部の形状を最新鋭の「3D型取りシステム」で計測・データ化し、フィリピンにある自社工場に転送します。そのデータを基として、ナショナルスタッフの育成とともに、高度な生産技術と徹底した品質管理を築いています。 ● Gaining customer trust through rigorous quality management What supports the high quality level of custom-made wigs is the handmade hair transplantation performed by skilled staff. At each store, the shape of the customer's head is measured and converted into data using a state-of-the-art “3D molding system”, and the data is transferred to our in-house factory in the Philippines. Based on this data, we are training national staff and building advanced production technology and thorough quality control. 【株主・投資家とともに】 ●機関投資家・アナリストに向けて 半期に一度、機関投資家・アナリストの方を対象とした決算説明会を実施しています。決算説明会では、経営トップをはじめとする経営層による決算概要や中期経営計画の進捗などの説明を行い、質疑応答を実施しています。また、説明会の内容は動画および書き起こしにて当社Webサイトへ掲載し、市場との対話に取り組んでいます。 【With shareholders and investors】 ●For institutional investors and analysts Once every six months, we hold a financial results briefing session for institutional investors and analysts. At financial results briefings, top management and other executives provide an overview of financial results and the progress of the mid-term management plan, followed by a question-and-answer session. In addition, we are posting videos and transcripts of the briefing sessions on our website in an effort to engage in dialogue with the market. ●個人投資家に向けて 個人投資家の皆様には、株主として長く当社のファンになっていただくために、オンラインを活用したセミナーを随時開催しています。オンラインセミナーでは、決算情報などタイムリーな情報のほか、商品・サービス情報やライブによる質疑応答を含め、当社への理解を促進しています。また、開催の内容はアーカイブ動画として公開するなど、継続的な対話に取り組んでいます。 ●For individual investors To foster long-term fans among individual investors as shareholders,, we regularly hold online seminars.. The online seminars promote understanding of our company by providing timely information such as financial results information, as well as product and service information and live Q&A sessions. In addition, we are working on ongoing dialogue by publishing archived videos of the event. 【地域社会とともに】 事業活動を通じて社会に貢献するとともに、企業市民として、地域社会とともに発展するために、様々な社会貢献活動などに参画することで、より良い社会の実現に向けた活動を行っております。 【With the local community】 In addition to contributing to society through our business activities, as a corporate citizen we work to realize a better society by participating in various social contribution activities in order to develop together with local communities. ●主な取り組み 平等な社会の実現 ピンクリボン運動 リトルウィング・ワークス ●Key initiatives Realizing an equal society Pink Ribbon Movement Little Wing Works 【マルチステークホルダー方針】 当社は、企業経営において、株主にとどまらず、従業員、取引先、顧客、債権者、地域社会をはじめとする多様なステークホルダーとの価値協創が重要となっていることを踏まえ、マルチステークホルダーとの適切な協働に取り組んでまいります。その上で、価値協創や生産性向上によって生み出された収益・成果について、マルチステークホルダーへの適切な分配を行うことが、賃金引上げのモメンタムの維持や経済の持続的発展につながるという観点から、従業員への還元や取引先への配慮が重要であることを踏まえ、以下の取組を進めてまいります。 【Multi-stakeholder policy】 Based on the importance of co-creating value with a variety of stakeholders in corporate management, including shareholders,beyond shareholders, including employees, business partners, customers, creditors, and local communities, we aim to collaborate with multiple stakeholders. We actively strive for appropriate collaboration. Based on this, from the perspective that appropriately distributing profits and results generated through value collaboration and productivity improvement to multiple stakeholders will lead to maintaining the momentum of wage increases and sustainable economic development. Based on the importance of giving benifits to employees and being considerate to business partners, we will proceed with the following initiatives. 1．従業員への還元 当社は、経営資源の成長分野への重点的な投入、従業員の能力開発やスキル向上等を通じて、持続的な成長と生産性向上に取り組み、付加価値の最大化に注力します。その上で、生み出した収益・成果に基づいて、「賃金決定の大原則」に則り、自社の状況を踏まえた適切な方法による賃金の引上げを行うとともに、それ以外の総合的な処遇改善としても、従業員のエンゲージメント向上や更なる生産性の向上に資するよう、人材投資を中心に積極的に取り組むことを通じて、従業員への持続的な還元を目指します。 具体的には賃金の引上げについて、従業員の貢献に報いるため、社内外の動向を踏まえた処遇水準の見直しに取り組むとともに人材投資については、優秀な人材を確保するための採用活動の強化や、従業員一人ひとりが専門スキルを伸長できる育成環境の整備、人材の多様化に対する対応力の強化に取り組んでまいります。 1. Return to employees Our company will focus on maximizing added value by focusing on investing management resources in growth fields, developing employees' abilities and improving their skills, and other means to achieve sustainable growth and improve productivity. Based on the profits and results generated, wages will be raised in an appropriate manner based on the company's situation in accordance with the "Basic Principles of Wage Determination," and other comprehensive treatment improvements will also be made. We aim to provide sustainable returns to our employees by proactively focusing on investing in human resources to help improve employee engagement and further improve productivity. Specifically, with regard to raising wages, we will work to review the standards of treatment based on internal and external trends in order to reward the contributions of employees. Regarding the investment in human resources, we will strengthen recruitment activities to secure excellent human resources. We will work to establish a training environment where each employee can develop their specialized skills, and to strengthen our ability to respond to the diversification of human resources. 2．取引先への配慮 当社はパートナーシップ構築宣言の内容遵守に、引き続き、取り組んでまいります。 パートナーシップ構築宣言の登録日【 2023年12月21日 】 2. Consideration for business partners Continuing efforts to strive to comply with the contents of the Partnership Building Declaration. • Date of registration of partnership building declaration;【December 21, 2023】 21.Project Benefit 【雇用機会の増加】 当社の進出により、バングラデシュの労働者に雇用機会が提供され、工場運営に必要な約1,000人の雇用増加が期待されます。 【技術とノウハウの導入】 当社が持つウィッグ製造技術やビジネスノウハウが伝わり、バングラデシュの企業や労働者のスキルが向上するとともに、当地でのウィッグ市場の拡大が見込めます。 【経済的な発展】 日本からの直接投資はバングラデシュの経済に対して刺激を与え、成長を促進させます。 【貿易促進】 当社が進出することで、ウィッグ製造に必要な原材料を輸入し、完成品を日本へ輸出することでバングラデシュの貿易が促進され、相互の市場が拡大することが期待されます。 バングラデシュ政府や地元のコミュニティとの協力が重要であり、持続可能なパートナーシップが築かれることが望まれます。 【Increase in employment opportunities】 Our expansion plans aim to create job opportunities for Bangladeshi workers, anticipating an increasing in employment of approximately 1,000 individuals required to operate the factory. 【Introduction of technology and know-how】 By conveying our wig manufacturing technology and business expetise, we aspire to enhance the skills of Bangladeshi companies and workers, and contributing to the growth of the local wig market. 【Economic development】 Direct investment from Japan will stimulate Bangladesh's economy and promote growth. 【Trade promotion】 Our company's entry into the country is anticipated to boost trade between Bangladesh and Japan, and expand mutual markets by importing the raw materials necessary for wig manufacturing and exporting finished products to Japan. Collaboration with the Bangladesh government and local communities is crucial, with the hope of establishing sustainable partnerships. 23.Global Networks 【Ｆ】ARTNATURE PHILIPPINES INC. km 32 Brgy Nueva, National Highway,San Pedro,Laguna Philippine 【Ｇ】ARTNATURE MANUFACTURING PHILIPPINES INC. First Philippine Industrial Park Bgy. Sta. Anastacia, Sto.Tomas Batangas, Philippines 【Ｈ】瑷特丽发（上海）貿易有限公司 1005B FINANCIAL BLD 333 JIUJIANG RD. HUANG PU, SHANGHAI, CHINA 【Ｉ】ARTNATURE　SINGAPORE　PTE.　LTD. 　1 Scotts Road, #24-05 Shaw Centre, Singapore 228208 【Ｊ】ARTNATURE (Thailand) Co.,Ltd 　4,4/5 Level3 Central World Building, Rajdamri Road Pathumwan, Bangkok 10330 【Ｋ】ARTNATURE MALAYSIA Sdn. Bhd. 　Jullia Olger, Ground Floor, Isetan Gardens, The Gardens Mall, Mid Valley City, Lingkaran Syed Putra, 59200 Kuala Lumpur, Malaysia 24.Contact Information 【Address】 Lot No. C16, Bangladesh Special Economic Zone (BSEZ), Sonpara, Panchrukhi Via Rupganj Araihazar, , Narayanganj 【Telephone number】 Obtaining sim card 【Representative】 TAKANORI HAGIWARA 【E-mail】 artnaturebangladeshinc@gmail.com