Notice Regarding the Establishment of a Special Investigation Committee

Purpose of Establishing the Special Investigation Committee

This announcement reflects the decision to establish an independent Special Investigation Committee as part of ongoing inquiry into questions regarding revenue recognition timing and accounting treatment for past transactions. The investigation will cover each fiscal year from the year ended March 2020 to the year ended March 2026, incorporating verification results of the current and former auditors, and will involve additional evidence gathering and analysis by third-party experts.

Organization and Scope of the Investigation

The Special Investigation Committee is composed of lawyers and certified public accountants, with a chair and two members. The investigation will address the factual clarification, existence of similar cases, assessment of impact on consolidated financial statements, root cause analysis and recommendations for prevention, and other matters the committee deems necessary. Going forward, results will be disclosed promptly upon completion, and any impact on performance will be disclosed appropriately.