Notice Regarding Succession of Bond Management Business of Wholly-Owned Subsidiary (Sumitomo Mitsui Construction Co., Ltd.) through Company Split (Simplified Absorption-Type Company Split / Short-Form Absorption-Type Company Split)

Overview of Company Split

Infronia Holdings Corporation has resolved to succeed the rights and obligations related to the bond management business of its wholly-owned subsidiary Sumitomo Mitsui Construction Co., Ltd. through an absorption-type company split effective March 11, 2026, and has executed the absorption-type company split agreement. This is a simplified and short-form absorption-type company split requiring no approval from the shareholders’ meeting. No consideration will be paid for the split, and there will be no increase or decrease in capital. Succeeded assets and liabilities are each 5 billion yen, and the liabilities will be succeeded through a method of discharge-guaranteed assumption.

Future Outlook and Impact

The purpose of this absorption-type company split is to centralize and improve efficiency of bond management operations within the group. It has been determined that there will be no impact on consolidated financial results. There are no changes to the company’s name, location, representative, business activities, capital, or fiscal year after the split. There are also no concerns regarding the ability to fulfill debt obligations.