#ExtraordinaryIncome

Expected to record an extraordinary gain on sales of investment securities of 485 million JPY from selling one unlisted security during the fiscal year ending March 2027.

Plans to partially cancel approx. 11.6 billion yen of retirement benefit trust on March 5, 2026, and expects to recognize approx. 6.1 billion yen of extraordinary income.

From January 6 to February 16, 2026, seven listed securities held were sold, resulting in recording of extraordinary income of 959 million yen.

In the interim consolidated accounting period for the fiscal year ending December 2026, an extraordinary income of 15,953 million yen is expected to be recorded following the transfer of shares of two consolidated subsidiaries.

Yomeishu Seizo plans to apply its 101,000 shares of Hisamitsu Pharmaceutical Co., Inc. in Taiyo Kosan's tender offer at approximately 6,082 yen/share, totaling about 614 million yen. An extraordinary income of approximately 413 million yen is expected to be recorded in the fiscal year ending March 2026.

Recorded extraordinary income of 690,432 thousand yen (subsidy income) and extraordinary loss of 675,580 thousand yen (fixed asset impairment loss) in the third quarter of the fiscal year ending March 2026.

In the first quarter of the fiscal year ending November 2026, an extraordinary income of 18.89 million yen is expected to be recorded due to the sale of one unlisted share.

In the fourth quarter of the fiscal year ending February 2026, Tsuruha Holdings Inc. plans to record an extraordinary income of 10,583 million yen from the gain on step acquisition associated with the consolidation of Welcia Holdings Co., Ltd. as a consolidated subsidiary.