Notice Regarding Transfer of Beneficiary Interest in Real Estate Trust (S-FORT Atsuta Hanamachi)

Overview and Background of the Transfer

The investment corporation, together with the asset management company, has decided to transfer properties including S-FORT Atsuta Hanamachi. The planned transfer price is 942 million yen and the assumed book value is 840 million yen, resulting in a difference of 81 million yen. The transferee is a domestic operating company but is undisclosed at this time. The transfer is scheduled for lump-sum settlement and delivery on December 1, 2026. The transfer gain is planned to be distributed to unitholders, and the funds will be from on-hand cash.

Impact on Unitholders and Future Outlook

The post-transfer portfolio is expected to comprise 188 properties, with a total acquisition price of approx. 172.1 hundred million yen. The area ratio is expected to be 71.5% regional and 28.5% Tokyo metropolitan area (based on acquisition price). Revisions to the operating status and distribution per unit forecast for the fiscal period ending January 2027 have already been announced, and the view is that the impact of this transfer on the fiscal 2027 January period outlook will be minor. The transaction is conducted through Samty Co., Ltd., the broker, and contract conditions will comply with the forward commitment provisions.