Notice of Recording Extraordinary Gain and Extraordinary Loss Related to Transfer of Fixed Assets (Land) due to Reconstruction of Nagaokakyo Tose Building

Recording of Extraordinary Gain and Extraordinary Loss

In connection with the construction of a new office building in Nagaokakyo City, the Company recorded an 8 hundred million 98 million yen gain on the sale of adjacent land as a gain on sale of fixed assets. Conversely, a 1 hundred million 49 million yen loss on retirement of fixed assets was recorded in relation to the transfer of the same land. These extraordinary gains and losses will be reflected in the consolidated financial summary for the fiscal year ending August 2026 (Japanese GAAP).

Impact on Performance and Future Outlook

The recording of these extraordinary items does not immediately alter the core structure of operating profit or net income but serves to disclose the overall financial position through reflection in the current fiscal period's financial summary. As the Nagaokakyo office building reconstruction progresses, attention should be paid to future asset management and fixed asset valuation trends.