Today, I want to talk about Bonginkan in 2026 and our core product, MARIA OS, and how company design and MARIA OS are deeply connected.At Bonginkan, we place company design and OS design on the same level.Bonginkan, where I belong, is Bonginkan Inc. It is a company, designed primarily by its management team. And it seems that our leadership views company design and MARIA OS as equivalent in nature.This is not a metaphor, nor is it a philosophical statement for its own sake. Rather, it reflects a growing sense that without seeing them this way, it has become impossible to explain what is actually happening in reality.Conventionally, companies and operating systems are considered entirely separate things. A company is seen as a group of people, full of ambiguity, emotions, and relationships.An operating system, on the other hand, is regarded as an artificial construct built on logic, a machine that behaves exactly as designed.However, once you begin to think about societies and organizations that assume the presence of AI, this separation rapidly loses its meaning.The reason is simple. At their core, both companies and operating systems are collections of decisions.A company makes countless decisions every day.Who decides.How much authority is delegated.How failure is handled.What is treated as evidence, and what is left to intuition.An operating system does the same.Which inputs are considered valid.Under what conditions processing must stop.Whether errors are discarded as exceptions or retained as learning material.Whether reproducibility is prioritized over flexibility.If you push this far enough, both are ultimately designed structures of judgment. The only real difference lies in their materials.A company is composed of humans, inherently unstable elements.An OS is composed of code, comparatively stable elements.That is why Bonginkan considers company design and OS design on the same layer. From this perspective, several important things become visible.First, neither is ever truly finished.Neither a company nor an OS is complete at the moment it is created.They are run, broken, repaired, and adapted to their environments as they evolve. In other words, both begin to behave like living organisms.Second, without fundamental principles, both will inevitably collapse.A company run purely on atmosphere may work while it is small, but distortions will always emerge eventually. An OS that keeps adding features in an ad hoc way may feel convenient at first, but one day it will suddenly become uncontrollable.This is where principles become necessary.Who bears final responsibility for decisions.Where the system must always stop.What must never be changed.How far exceptions are allowed.These are not questions of corporate philosophy, nor are they purely architectural debates. They are simply the same questions being asked of both the company and the OS.We design the principles of MARIA OS with the same posture we use to design our company’s management principles. And conversely, the judgment structures designed within MARIA OS have begun to support decision-making within the company itself.The company creates the OS.The OS supports the company.When this cycle emerges, the relationship between company and OS is no longer one of master and tool. They become entities that co-evolve.What matters most here is not delegating judgment entirely to AI. It is not aiming for full automation.Because both companies and operating systems, once treated as living systems, require humans to bear the final point of responsibility.The authority to stop.The authority to turn back.Both are indispensable.We do not think of our work simply as “building AI,” nor as “running a company.”What we are actually doing is designing structures in which judgment does not break, and continuously validating them in reality.They happen to take the form of a company.They happen to take the form of an operating system.If these two are treated as separate things, strain will inevitably appear somewhere. Now that AI has entered the field, entered management, and expanded both the speed and the impact of decision-making, this strain can no longer be hidden.That is why we treat company design and OS design as equivalent. This is not an ideological choice. It is a design decision made to withstand reality.Whether this way of thinking is correct is something the future will decide. But at the very least, we cannot imagine designing an AI-era company without this perspective.Both companies and operating systems are living systems.And when dealing with living systems, there is no escape from fundamental principles.That much is certain.