*"First in Japan model to provide development talent at actual cost and charge only for the amount saved as performance-based fees" (as of June 2026, according to our research). Resource Inc. (Headquarters: Nerima-ku, Tokyo; CEO: Keiga Sagae; hereinafter "Resource") announced on June 29, 2026, the launch of its "Development Cost Reduction Service," a performance-based service designed to reduce corporate development costs. This service combines three elements: (1) proprietary data including unit price benchmarks for 8,000 development personnel and unit price diagnosis responses from 6,000 individuals, (2) Resource's proprietary ISSUE development platform and AI agents, and (3) a system for providing development talent at "actual cost." This allows for a 20-30% reduction in development expenses while maintaining quality. The model of providing development talent at actual cost and receiving performance-based fees only on the amount saved is the first in Japan*. Because no fees are incurred if costs are not reduced, a key feature is that it can be implemented with minimal introduction risk. *As of June 2026, according to our research. Service Site: https://resource-inc.com/lp/cost-reduction ■ Background: Development Budgets Are High, But There Was "No Way to Lower Them" The domestic IT service market reached 7 trillion yen in 2024, with investments in system development expanding year by year. On the other hand, driven by a shortage of engineers, vendor costs and monthly unit prices continue to rise, leading to an increasing number of companies facing the challenge of "having annual development budgets in the hundreds of millions of yen, yet repeatedly doing the same thing each year with only development costs increasing." However, traditional options had their own issues. Performance-based consulting, which excels at cost reduction, typically excludes labor and development costs. SES (personnel provision) adds a margin to the unit price, creating a structure where "t