General Business Owner Action Plan

In accordance with the Law for Measures to Support the Development of the Next Generation, BREXA Holdings, Inc. has established the following action plan to develop an employment environment in which all employees can fully demonstrate their abilities and to become a company that contributes to the community with regard to support for the development of the next generation.

Planning period: April 1, 2026 - March 31, 2031 (5 years)

【Goal】	By the end of March 2031, the rate of male childcare leave taken will be 85% or higher
【Measure1】	Starting April 2026, we will deepen understanding of childcare leave and promote the uptake of parental leave for men through seminars and training.
【Measure2】	Starting in April 2026, we will promote male participation in parental leave through information such as messages from top management, testimonials from employees who have taken parental leave, and awareness posters.

【Goal】	Maintain the average monthly overtime per employee within 20 hours until the end of March 2031, while reducing disparities between individuals.
【Measure1】	Starting April 2026, we will promote the utilization of flextime and drive operational efficiency through process improvements and other measures.
【Measure2】	From April 2026, we will change how each employee works by promoting a shift in awareness among managers and fostering dialogue.

Action Plan for Women's Activities

BREXA Holdings, Inc. has established the following action plan in accordance with the Law Concerning the Promotion of Women's Career Advancement in the Workplace to ensure that women's career advancement is steadily promoted.

Planning period: April 1, 2026 - March 31, 2031 (5 years)

【Goal】	By the end of March 2031, the proportion of female workers in management positions will be at least 30%
【Measure1】	From April 2026, we will create a work environment where women can thrive, and promote a change in awareness among female employees and managers.
【Measure2】	From April 2026, we will deepen the pool of female managers and candidates by hiring female leaders and aspiring leaders.
【Measure3】	Starting in April 2026, we will accelerate development by providing growth opportunities such as leadership development programs and projects.

【Goal】	By the end of March 2031, the annual paid leave utilization rate will be 80% or higher.
【Measure1】	Starting April 2026, we will promote the acquisition of paid leave by thoroughly publicizing "Annual Paid Leave Acquisition Encouragement Days" and encourage individuals to incorporate their annual paid leave plans into their work plans to improve the acquisition rate.
【Measure2】	From April 2026, we will promote the sure acquisition of annual paid leave by regularly distributing information on employees with fewer days of paid leave taken to their managers.