(Change) Notice Regarding Partial Amendment to the Opinion Expressing Support and Recommendation to Apply for the Tender Offer by Tiger Investment Business Limited Partnership and Lion Investment Business Limited Partnership for Units of Sankei Real Estate Investment Corporation (Securities Code: 2972)

Details of Tender Offer Amendment

Regarding the tender offer for units of Sankei Real Estate Investment Corporation by Tiger Investment Business Limited Partnership and Lion Investment Business Limited Partnership, the subject REIT revised its distribution forecast for the February 2026 period to no dividend and recorded an impairment loss of 4,933 million yen on April 13, 2026. Consequently, a correction to the tender offer notification was submitted, and the tender offer period was extended until April 28, 2026. The tender offer price remains unchanged at 125,000 yen.

Background and Impact of Tender Offer Period Extension

With the extension of the tender offer period, and due to the February 2026 period distribution being revised from the originally planned 2,773 yen to no dividend, the distribution record date falls within the tender offer period, enabling applicants to receive both the distribution and the tender offer price. In line with this, the handling of monetary payments upon unit consolidation has been amended to ensure fairness for unit holders who do not participate in the tender offer. An extraordinary unitholders meeting is planned for early July 2026 to deliberate on the unit consolidation proposal.