Notice Regarding Company Split (Simplified Absorption-Type Split) with Subsidiary

Overview of the Company Split

Toyota Tsusho Corporation has decided to execute a simplified absorption-type split of part of its automotive parts business to its 100% owned subsidiary, Toyotsu Automotive Creation Co., Ltd., effective as of October 1, 2026. This company split will be conducted under the simplified absorption-type split procedure pursuant to the Companies Act. There will be no allocation of shares or delivery of consideration associated with the split. The split will not affect the capital stock. The sales of the split business for the fiscal year ending March 2025 amount to 11,097 million JPY, with assets of 148 million JPY and liabilities of 0 million JPY.

Future Outlook and Impact

The impact of this company split on Toyota Tsusho's consolidated financial results is expected to be minimal. Post-split, there will be no changes to the company names, addresses, representatives, business lines, capital stock, or fiscal year ends of both companies. This organizational restructuring aims to consolidate the automotive parts business and expand commercial rights, improving operational efficiency across the group.