As Mark, a disabled veteran who had lost both arms, entered the factory through the back door, he found himself in an enormous and surreal scene unlike anything he’d ever seen before.

“Wow…!”

“Mark, take off your shirt.”

Before he could fully take in the sight of the factory’s interior, a man who appeared to be a clerk barked an order at him.

“Y-yes, sir!”

“In the name of the Renslet Devout Order, we bestow upon you these two arms, created under the direction of His Highness the Grand Duke of High Castle, with the sweat and dedication of the witches of High Castle and the loyal employees of the Arad Company.”

The two arms he had dreamed of and longed for were given to him so easily and straightforwardly.

Mark stood still, doing nothing but watching.

The waiting staff, as if assembling parts, casually attached the prosthetics to the stumps of his arms.

The newly attached prosthetic arms made a slick, slithering sound, like tentacles, as they fused seamlessly with Mark’s body.

“All done. Now, move them slowly. Start with your fingers, then your wrists, elbows, and finally your shoulders.”

“Once you’ve moved them, pinch something to check if you can feel.”

The new arms were yellow in color, but he didn’t care about that at all.

“Ahhh…!”

Tears streamed down his face, overwhelmed by the sensation he was feeling for the first time in years.

“Do you pledge loyalty? Will you devote yourself, body and soul, to President Arad Jin, who invented these miraculous arms, and to His Highness the Grand Duke of High Castle, who generously covered all the costs?”

The clerk, with an abacus hanging from his belt, addressed Mark as though performing a ritual.

“Of course! I swear my life and soul!”

Mark, still shedding tears, nodded frantically.

“Good. Then, do you swear to work at the soon-to-be-constructed Second Factory?”

“I swear! I’ll give my life to this place!”

Without hesitation, Mark vowed in response to the next question.

He had already been briefed by Den and Snow about how this loyal company operated.

“Good. Then, will you send your only daughter to the soon-to-be-opened Renslet Academy?”

“What is an academy…?”

However, when the conversation turned to his daughter, Mark suddenly grew cautious.

“It’s a place where children are taught literacy, arithmetic, and magical engineering.”

“Magical engineering? What is that?”

“It’s the core technology behind creating magical tools like your new arms. It’s a type of magic.”

“T-then?! Does that mean my daughter will become a witch?!”

“It’s different from that. Think of it as training specialists in enchantments.”

“Enchantments…? So, it’s a good thing, right…?”

“…Of course.”

“Then why offer something so good to the daughter of a mere commoner like me…?”

“By that logic, giving an expensive pair of arms to a retired soldier like you wouldn’t make sense either, would it?”

Annoyed by Mark’s concerns, the clerk shot him a sharp glare.

“Are you daring to question the kindness of His Highness and the President?”

The clerk’s tone carried a clear subtext: “We gave you new arms and a job, and you still don’t trust us? How ungrateful!”

“No, no! Not at all! It’s just so unbelievable…”

“Click! Next!”

The clerk dismissed Mark without further comment and called for the next person.

As he thought about it, even he had once shared the same doubts as that soldier.

***

The first factory of Arad Company was a milestone.

It had been built in haste, almost carelessly, but thanks to reinforced concrete and the elemental magic of the witches, it was unexpectedly sturdy and equipped with everything necessary.

Magic really does wonders in construction.

“President, good day, sir!”

“President, you’re here!”

As I inspected the factory, the employees noticed me and hurriedly greeted me with enthusiasm.

“Just get back to work! Focus on your tasks and don’t mind me!”

I waved my hand, urging them to return to their duties.

“Everyone is so skilled. The productivity here is phenomenal.”

Watching the employees immerse themselves back into work gave me a strange sense of satisfaction, like being pleasantly surprised by an unexpected gift.

“Perhaps it’s because these people lived in the harsh North, a land steeped in war and survival, that they’re so accustomed to tough labor.”

The initial doubts I’d harbored about hiring employees from another world had long since vanished.

“Especially the ex-soldiers we hired recently—they’re incredibly knowledgeable about butchery and human anatomy.”

Most of them might not be literate, but their understanding of anatomy and dissection was remarkable.

“It must be a result of growing up in the North, where hunting, war, and slaughter are part of daily life.”

Each one of them felt like a seasoned craftsman. I imagined this must be how a quartermaster felt when receiving green recruits fresh from the fields.

And yet, among these northerners, I had chosen only the best—elite soldiers of High Castle.

From these elite soldiers, I had further handpicked those with exceptional dexterity and craftsmanship. The talent pool for Arad Company’s production line was truly limitless.

Thanks to them, we were able to mass-produce chimera prosthetic arms and legs far earlier than I had anticipated.

“Ah! It’s been so long since I’ve seen a production process running this smoothly!”

The sight of the manufacturing line operating flawlessly made me nostalgic for my company back on Earth, Jin Industries.

“If I could bring the mana stones and magical technology here back to Earth, Jin Industries could transcend Korea and dominate the global market as a megacorporation!”

These idle fantasies bubbled up as I surveyed the factory floor.

“President, here’s the current production queue.”

My brief daydream was interrupted as Manager Tae approached me, holding a report.

“Hmm… Are there really so many disabled veterans in the North?”

“Yes, sir. Many of them are barely scraping by.”

He answered with a weary look, dark circles faintly visible under his eyes. I knew he often stayed up late reading books to further his education. What a diligent employee.

“I should give him a larger paycheck this week so he can buy more books.”

“The human will to survive is truly incredible. I heard some of them haven’t even been receiving their subsidies due to administrative corruption.”

“Yes, sir. It’s infuriating. How could anyone be so low as to exploit those who have nothing left?”

“Apparently, His Highness the Grand Duke was furious about it as well. Word is, enforcers have been deployed across the North, and another large-scale purge is imminent.”

“I wholeheartedly support it. Those scum are a disgrace to the North.”

As I discussed the situation with Manager Tae, I couldn’t help but reflect on the silver lining to this tragedy.

“I feel sorry for the veterans who didn’t receive their subsidies, but this situation will only strengthen the centralization of power in the North.”

The North had already been under the Grand Duke’s strong influence. Recent events, however, had further solidified central control.

Nearly half of the North’s territories were now directly under the Grand Duke’s jurisdiction.

Additionally, two-fifths of the remaining lands were governed by noble families like Balzac, Suun, and Haitai, who were unwaveringly loyal to the Grand Duke.

That left only three-tenths of the North under the administration of other local nobles.

As I strolled through the factory with Manager Tae, I expressed my regret.

“These chimera prosthetics… It’s such a shame. If we could sell them not just in the North but across the Empire and the entire continent, we’d be raking in money.”

“I completely agree, sir. Unfortunately, their use of black magic makes that difficult.”

Tae nodded, acknowledging the issue. He likely understood the value of these prosthetics better than anyone else.

“It’s valuable, but we can’t turn a profit… How frustrating.”

I clicked my tongue in irritation, a peculiar sense of déjà vu washing over me.

“This situation feels oddly similar to the early days of Jin Industries back on Earth.”

Back then, my company had struggled to generate profits during its initial stages. We were barely breaking even as we prioritized market share and research and development. Investors had called us a money pit.

At the time, most of my schedule revolved around persuading investors to believe in our potential and securing more funding. It had been an exhausting period.

“Or is Arad Company’s situation actually better? After all, we started as a government-backed trading company with unwavering support and investment.”

Then again, thinking about it further, this was indeed a much better scenario.

“Even the gold and silver coins extorted from the Empire have been invested entirely into our operations.”

Arina had funneled every penny she’d squeezed out of the Empire into Arad Company, ensuring that my business venture in this other world didn’t face bankruptcy and instead continued to expand.

“Still, I’m sure there are wealthy individuals out there who’d be willing to acquire these prosthetics through back channels.”

But I wasn’t content with mere survival.

“Didn’t you mention that many renowned mercenaries on the continent hail from the North?”

“Yes, sir. Now that you mention it, many of them probably aren’t physically intact after years of fighting on battlefields. They’d also likely know of nobles who lost limbs in combat.”

Tae nodded thoughtfully.

Naturally, this sparked an idea: “Couldn’t we use them to promote and sell our chimera prosthetics?” Perhaps among them, there might even be someone connected to Frostbane.

“I’ll bring this proposal to High Castle, sir.”

“No, I’ll take it directly to His Highness the Grand Duke myself. I’ve had this idea in mind for a while.”

This was just the beginning.

Money, money, money! Let the real game with wealth begin.

The battle between profits and expenses, between deficits and surpluses.

If there was even the smallest chance to increase revenue, I’d seize it without hesitation.

Manager Tae and I moved toward the factory’s core.

Watching the witches meticulously inscribe mana circuits into the prosthetics, I clicked my tongue.

“Can’t we hire more witches?”

“No, sir… They prefer freedom and are rather reclusive. Unless they’re in dire need of money, they won’t take on such work.”

Their faces, unlike the other employees, clearly displayed their reluctance.

“If it weren’t for the magic books I wrote or the Golden Carriage, they wouldn’t even be here.”

Their expressions seemed to scream that they wouldn’t do this work unless absolutely necessary.

But I couldn’t blame them. Witches, after all, were notoriously independent and unpredictable, even ignoring the commands of Great Witch Isabelle.

In fact, most mages on the continent shared this temperament.

“Because of their reclusive nature, I’ll have to put off mass-producing spatial storage bags for the time being.”

Expanding the business further was impossible for now. My capacity was simply too limited.

Even getting them to engrave mana circuits into prosthetics like these was a blessing in itself.

“But I can’t just sit back and wait for the academy to be established.”

Looking at the witches only made me more impatient.

Time—time was the problem.

“The gold and silver coins we’ve received will barely last us until mid-next year.”

At the heart of it all, money was the real issue.

With labor costs rising daily, coupled with the expenses of building factories, dormitories, and the academy, as well as feeding the employees…

On top of that, Renslet Academy had to be run free of charge. Meals, textbooks, instructors, lodging, clothing, living expenses—everything had to be covered by the company.

“Even if I wanted to charge tuition, the people here simply can’t afford it.”

Most Northerners were still living in poverty.

And frankly, I didn’t want to charge them anyway.

All these expenses were investments for the future.

“But this academy is turning out to be a money pit. Especially since the North lacks any proper educational institutions, the costs are even higher.”

Up until now, the only way to receive an education in Renslet was to personally hire retired officials or knights or send students to study abroad in the Empire.

With no established institutions, the initial investment costs were naturally exorbitant.

“The second factory must create something truly revolutionary! It’s the only way to secure sustainable profits. That’s how we’ll establish a solid cash cow.”

My thoughts naturally drifted toward the soon-to-be-completed second factory.

Much like Arad Salt, it had to be something requiring no magical processes yet built on technical expertise that was impossible to replicate.

“Finally, I’ll begin the first business project I originally envisioned.”

A golden opportunity sparkled in my mind—a truly honey-rich business venture waiting to unfold.