Notice Regarding Share Transfer Involving UK Subsidiary and Recording of Debt Forgiveness Gain through Offset of Loan and Borrowing Principal and Debt Waiver

Overview of Share Transfer

Daikokuya Holdings Co., Ltd. has resolved to transfer all shares of its consolidated subsidiary, the UK-based Speedloan Finance Limited group, to MS Asset Management Co., Ltd. The transfer price is 3 yen, and the transfer date is 2026-03-27. The UK business withdrawal policy was decided in 2019, and with this transfer, the group will be excluded from consolidation. Along with the transfer, a debt forgiveness gain of 79 million yen will be recorded through offsetting the principal of loans and borrowings and debt waivers.

Future Outlook and Impact

As a result of this share transfer, special gains and losses including a foreign currency translation adjustment loss reversal of 1,292 million yen and equity method investment loss of 163 million yen are expected to be recorded in the consolidated results for the fiscal year ending March 2026. The specific impact on performance is currently being examined and will be disclosed as soon as it is confirmed. MS Asset Management Co., Ltd., the transferee, primarily engages in the acquisition and investment of securities and has no capital, personnel, or transactional relationships with the company.