Notice Regarding Decision on Price, etc. for New Investment Unit Issuance and Investment Unit Secondary Offering

Overview of Capital Policy

MIRARTH REIT Investment Corporation resolved at the board meeting held on February 13, 2026, to issue new investment units and conduct a secondary offering. At the board meeting on February 24, 2026, the issue price and secondary offering price were determined. The new investment units issued by public offering will be 97,541 units with a total subscription amount of approximately 8.27 billion yen, priced at 87,750 yen per unit. Additionally, a secondary offering of 4,877 units via over-allotment and a third-party allotment of new investment units are planned, with a maximum subscription amount of approximately 413 million yen. The issue price was calculated by deducting the expected dividend per unit of 2,800 yen from the closing price of 92,800 yen on February 24, 2026, applying a discount rate of 2.5%.

Use of Funds and Schedule

The net proceeds from the public offering of approximately 8.27 billion yen will be allocated as funds for acquiring new specified assets scheduled to be acquired on March 3, 2026, and for related incidental expenses. The maximum net proceeds from the third-party allotment of approximately 413 million yen will be held as cash on hand and are planned to be used for repayment of borrowings or for future specified asset acquisitions after April 2026. The subscription period is from February 25 to February 26, 2026; the payment date is March 2; and the settlement date is March 3. The syndicate cover transaction period is from February 26 to March 27.