Supplementary Materials Regarding the Incorporation of Kids Corporation Group

Overview of this Group Incorporation

Kids Corporation Inc. (Kids Corp.) operates advancement support services for high school students and supports corporate high school graduate recruitment, holding a nationwide school network spanning 5,000 institutions (1,500 universities, junior colleges, vocational schools; 3,500 high schools). The scheduled transfer date is July 31, 2026, with an acquisition ratio of 100%. Kids Corp. standalone is expected to generate annual sales of approximately 2.6 billion JPY and annual operating income of about 280 million JPY. The impact on the consolidated balance sheet is expected to lower the equity ratio from 69.1% to 62.1%, while maintaining financial discipline.

Business Synergy Effects

Kids Corp. and One Career have a mutually complementary relationship, leveraging a nationwide network of universities, junior colleges, and vocational schools to expand One Career’s membership base. By harnessing the synergies of both companies, they aim to achieve discontinuous growth, improving both customer numbers and customer unit value. Strengthening Kids Corp.’s sales activities and efficient software development at One Career will enhance service offerings and establish a robust management foundation. This platform expansion is part of a strategy to drive discontinuous business growth.