Margin Rate Disclosure under the Amended Dispatching Act

The following information is disclosed pursuant to Article 23, Paragraph 5 of the Worker Dispatching Act.

（Target Period：FY2025–FY2026 (August 2024 – August 2025)）

Margin Rate Formula

Margin Rate = (Average Dispatch Fee − Average Worker Wage) ÷ Average Dispatch Fee

（Training costs, welfare benefits, recruitment costs, labor management, office expenses, utilities, vehicle costs, etc.）

The margin includes statutory welfare costs and other expenses in addition to operating profit.

① Number of dispatched workers (daily average)	89
② Number of client companies	21
③ Average dispatch fee(calculated as 8-hour workday)	¥16,968
④ Average worker wage(calculated as 8-hour workday)	¥12,192
⑤ The ratio obtained by dividing the difference between the average dispatch fee and the average worker wage by the average dispatch fee	28.1%
⑥ Career development consultation desk	TEL: 0463-24-1722

Target	Content	Method	Provider	Cost	Wage	Avg. Hours
New hires	Business manners training	Role-playing	In-house	Free	Paid	4 hours
New hires	Manufacturing basics	Textbook	In-house	Free	Paid	4 hours
New hires	Manufacturing basics	Textbook	In-house	Free	Paid	4 hours
2nd year+	Excel beginner training	PC, Textbook	In-house	Free	Paid	8 hours
3rd year+	Quality-related education	PC, Textbook	In-house	Free	Paid	8 hours
3rd year+	Hygiene manager education	PC, Textbook	In-house	Free	Paid	16 hours
4th year+	Certification acquisition	Various	Outsourced	Free	Paid	24 hours

※A labor-management agreement has been concluded (expiration: March 2027)

Scope of agreement: All dispatched employees

7-29 Daikancho, Hiratsuka, Kanagawa 254-0807, Japan

SANTO Co., Ltd.