Notice Regarding Execution of Interest Rate Swap Agreement

Details of Interest Rate Swap Agreement

Comforia Residential Investment Corporation has entered into an interest rate swap agreement effective from March 27, 2026, for six years with a fixed payment interest rate of 2.501%, aimed at hedging interest rate fluctuation risk on a new borrowing of 3,000 million yen (6-year term, floating interest rate) dated March 19, 2026. The counterparty is Mizuho Bank, Ltd., with the floating receipt interest rate set at the Zengin System 1-month Japanese Yen TIBOR plus 0.2%. Interest payment dates are at the end of each month and principal repayment date.

Impact and Risks for Investors

This agreement effectively fixes the interest rate on the relevant borrowings, resulting in a fixed interest rate ratio of 84.6% as of March 27, 2026. There is no change to the risks related to the interest rate swap agreement as described under 'Investment Risks' in the Securities Report submitted on October 27, 2025. Investors should understand the risk mitigation effect against interest rate fluctuations provided by this agreement.