Notice Regarding the Issuance of the 3rd Unsecured Bonds

Overview of Capital Policy

GENDA Corporation has decided to issue 7 billion yen of its 3rd unsecured bonds with early redemption provisions (pari passu among bonds). The interest rate is 2.943% per annum, with a redemption date of April 21, 2028, and subscription date of April 22, 2026. The lead managing underwriters are SMBC Nikko Securities Inc. and Mizuho Securities Co., Ltd. The entire proceeds will be used for the repayment of short-term borrowings, aiming to stabilize financial standings and establish a stable financing framework for M&A activities.

Impact on Shareholders and Investors

This bond issuance will not directly dilute shares; however, the diversification of funding sources is expected to strengthen the financial base. This will enhance the stability of funds supporting the company's ongoing M&A strategy, contributing to medium- to long-term growth. The bonds carry a BBB+ rating from Japan Credit Rating Agency, Ltd., ensuring a certain level of creditworthiness.