(Correction) Partial Correction Regarding “Notice on the Recognition of Non-operating Income by the Company and Its Consolidated Subsidiaries”

Summary of Corrections

This document partially corrects the "Notice on the Recognition of Non-operating Income by the Company and Its Consolidated Subsidiaries" published on October 6, 2026. Recognition of non-operating income such as AI reskilling-related workforce development subsidies will be reclassified to provisional receipts/provisional accounts, and the method of recognition in the interim consolidated financial statements for the fiscal year ending February 2027 will be reviewed. The treatment of matters related to consolidated subsidiary Coen will be corrected in the same manner. Future accounting treatment will be determined based on the results of further confirmation.

Future Impact and Disclosure Policy

The corrections may affect the form of recognition of non-operating income in the consolidated financial statements for the second quarter of the fiscal year ending February 2027. At present, the relevant items will be treated as provisional accounts, and determinations will be made based on the results of further confirmation. This may have an impact on profit metrics, but specific figures have not been disclosed.