Notice Regarding Acquisition of Shares of Zero One Brain Co., Ltd. (Subsidiarization) and Making Kids Corporation Co., Ltd. a Grandchild Company

Overview of M&A

On March 26, 2026, One Career Co., Ltd. resolved at the board of directors meeting to acquire 100% of the shares of Zero One Brain Co., Ltd. and make it a wholly owned subsidiary. Zero One Brain holds Kids Corporation Co., Ltd. as its subsidiary, which provides advancement and employment support services for high school students. Through this acquisition, we will establish an integrated support system that covers career development from high school through university enrollment, expanding our career data platform business. The acquisition price is undisclosed but was determined based on an independent third-party valuation.

Future Outlook and Impact

The share transfer agreement is scheduled to be signed on March 26, 2026, with an effective date planned for July 31, 2026. Zero One Brain and Kids Corporation are expected to become consolidated subsidiaries starting from the third quarter of the fiscal year ending December 2026. The impact on the earnings guidance for the fiscal year ending December 2026 is currently under review, with timely disclosure to be made as necessary. The earnings forecast for FY2026 includes net sales of 10,500 million yen, operating income of 3,000 million yen, and net income attributable to owners of parent of 2,123 million yen.