Investor Presentaiton

V-1. Structural Reform Initiatives S COMSYS.HD Group Innovation 2010 COMSYS WAY - Sustained, More In-Depth Structural Reform Fiscal year ended March 31, 2009 - fiscal year ended March 31, 2015 (fiscal 2008 - fiscal 2014) Promote IT Penetration Standardization of business process reengineering (BPR) and workflow • Construction of common platform, Comstar Strengthen Construction System Cost Reductions Integration Synergies • Clarification of roles with prime contractor affiliates (dual stratification) Expansion of centralized purchasing within the Group • Personnel reductions of 500 from Group overall • Fair evaluation of software assets • Disposal of idle assets • Introduce Group finances • Consolidate shared operations Merge business locations Group strategy - COMSYS WAYa Advance of structural reforms and top-line growth Fiscal year ended March 31, 2016 (fiscal 2015) • Nationwide movement of personnel Roll out construction IT platform Expand within Group • Reorganization of mobile-related subsidiaries (Nippon COMSYS Group) • Reorganization of access-related subsidiaries (Nippon COMSYS Group) Fiscal year ended March 31, 2017 (fiscal 2016) • Enhancement of quantity survey system within the Group • Consolidate backyard operations Consolidate access-related operations Merge operations centers Gradual introduction to all segments Promote IT development and standardization of workflow for companies that COMSYS Holdings has merged or acquired Reorganization of consolidated subsidiaries . Integration of access-related subsidiaries (TSUKEN Group) • Reorganization of access-related subsidiaries (TOSYS Group) Integration of human resource placement business subsidiaries (into COMSYS Shared Service) Consolidate project administration office (Technostation) • Introduce Group consolidated tax payment system • Management integration with TSUKEN . Integration of Hokkaido network business (into COMSYS) Reduce selling costs • Integration of Hokkaido access- related business (into TSUKEN) • Integration of Shinetsu network business (into COMSYS) 25

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