Notice Regarding Acquisition (Subsidiary) of Shares of Work Prime Contract

Section Heading

This matter focuses on the resolution approved by the Board of Directors to acquire shares of Work Prime Contract and make it a subsidiary. The purpose of acquisition is to expand network-related services and strengthen the IT infrastructure domain. Work Prime Contract's business involves the installation, configuration, maintenance, and repair of IT equipment, with 100% ownership by Ayako Yoshinari. This acquisition aims to expand the network customer base and strengthen the engineering workforce, driving growth and development for both companies. The contract date is scheduled for September 24, 2026, with the share transfer execution date planned for October 1, 2026, and guidance is also provided regarding the transition to a consolidated accounting framework going forward.

Second Section Heading

As for outlook, the transition from standalone to consolidated accounting is planned to begin in the fiscal year ending December 2026. The impact on consolidated results for the fiscal year is currently under review, and details to be disclosed promptly as soon as they are determined. Accordingly, financial highlights are treated conservatively, and at this time the specific increases in sales and profits resulting from the acquisition are not yet known; however, the primary value creation is positioned in organizational and human resource strengthening and expansion of the customer base.