(Disclosure Update) Notice Regarding the Amount to Be Delivered and Scheduled Delivery Timing for the Tender Offer on Investment Units of Sankei Real Estate Investment Corporation (Securities Code: 2972) by Tiger Investment Limited Partnership and Lion Investment Limited Partnership

Overview of the Tender Offer

The tender offer period by Tiger Investment Limited Partnership and Lion Investment Limited Partnership for the investment units of Sankei Real Estate Investment Corporation has been extended to April 6, 2026. The offer price remains unchanged at 125,000 yen per unit. Investors who apply for the tender offer and hold investment units as of February 25, 2026, will receive the dividend for the fiscal year ending February 2026 and subsequently receive the offer price payment after the settlement start date.

Squeeze-Out Procedure and Impact on Investors

Following this tender offer, general investors are also scheduled to receive 125,000 yen per unit, resulting in the delisting of the investment units of this investment corporation. The dividend payment timing for the fiscal year ending February 2026 is scheduled for late May 2026, and an extraordinary unitholders’ meeting is planned for mid-June 2026. However, the timing of the payment of funds in the squeeze-out procedure is currently undecided. It is also highlighted that this tender offer is conducted under Japan’s Financial Instruments and Exchange Act and differs procedurally from U.S. securities laws.