Notice (Progress of Disclosure) Notice regarding organizational restructuring in the mental health measures business (consolidated subsidiaries corporate split (absorption-type)）

Section Heading

This IR document explains the overview and purpose of the absorption-type split focused on the organizational restructuring within the PCA Group, targeting the mental health measures business. The split designates Dream Hop as the splitting company and Chronos as the successor company, with a consideration of 64 million yen to be paid from Chronos to Dream Hop. The effective date is November 1, 2026, with no change in capital. The successor company will succeed assets, liabilities, and contractual positions.

Section 2 Heading

The split is aimed at strengthening the business to build a data-integrated HR platform, targeting a new service, Chronos Health Management (tentative), to be released by FY2027 through the combination of attendance data and mental health data. For the year ending March 2026, the split-targeted sales are 158 million yen, split-target assets are current assets 111 million yen and fixed assets 2 million yen, and split-target liabilities are current liabilities 18 million yen. Looking ahead, due to intra-group transactions, the impact on current consolidated results is expected to be minimal.