Supplementary Explanation on Change of Record Date for Year-End Dividend, Shareholder Benefits and Ordinary General Meeting of Shareholders for the Fiscal Year Ending September 2026

Summary of Changes

This supplementary explanation document indicates that the record date for the year-end dividend, shareholder benefits and the ordinary general meeting for the fiscal year ending September 2026 will be changed to the end of October. The record date will be October 31, 2026; the final date to hold rights will be October 28, 2026; and the ex-rights date will be October 29, 2026. Accordingly, determination of shareholder rights will shift from end of September to end of October.

Future Policy and Impact

Going forward, the company plans to hold its annual general meeting in January each year, and intends to submit the securities report at least three weeks prior to the general meeting. The shareholder benefits program will also target those listed on the shareholder register as of the end of October to ensure consistency in shareholder register management. These changes are based on previous notices and the supplementary explanation materials related to the "Notice Regarding Partial Amendment of the Articles of Incorporation" published in 2025.