Notice Regarding the Completion of Construction Work at a Consolidated Subsidiary | ETS Group Co.,Ltd. (253A) timely disclosure

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Completion of construction work by a subsidiary

Subject Entity

ETS Line Co., Ltd. (a consolidated subsidiary of the filing company)

Target Locations / Products

Tomiya City, Miyagi Prefecture (tree-clearing work); Yama District, Fukushima Prefecture (construction and removal of transmission towers); Tagajo City, Miyagi Prefecture (transmission-line replacement work); Naka District, Ibaraki Prefecture (transmission-tower relocation work, related removal work and other work)

OccurrenceFebruary 2026 (the month in which the construction period for each project ended; the specific completion dates are Not disclosed)

This disclosure03/30/2026

Accounting period in which recognized

Fiscal year ending September 2026

Impact on Earnings Forecast

The portions completed between October 2025 and February 2026 have already been incorporated into the earnings forecast for the fiscal year ending September 2026. On 30 March 2026, the company published a Notice Regarding Revisions to the Earnings Forecast. Please refer to that disclosure for details.

Outlook

Please refer to the Notice Regarding Revisions to the Earnings Forecast published on 30 March 2026.

Event that occurred
Item	Details
Event name	Completion of construction work by a subsidiary
Date of occurrence	February 2026 (the month in which the construction period for each project ended; the specific completion dates are Not disclosed)
Subject Entity	ETS Line Co., Ltd. (a consolidated subsidiary of the filing company)
Target Locations / Products	Tomiya City, Miyagi Prefecture (tree-clearing work); Yama District, Fukushima Prefecture (construction and removal of transmission towers); Tagajo City, Miyagi Prefecture (transmission-line replacement work); Naka District, Ibaraki Prefecture (transmission-tower relocation work, related removal work and other work)
Accounting period in which recognized	Fiscal year ending September 2026
Impact on Earnings Forecast	The portions completed between October 2025 and February 2026 have already been incorporated into the earnings forecast for the fiscal year ending September 2026. On 30 March 2026, the company published a Notice Regarding Revisions to the Earnings Forecast. Please refer to that disclosure for details.
Outlook	Please refer to the Notice Regarding Revisions to the Earnings Forecast published on 30 March 2026.

Items this document does not state (18)

Date recognized / date notice receivedCauseAmount of Impact on Business PerformanceType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

ETS Line Co., Ltd., a consolidated subsidiary, completed the construction work. The portions completed between October 2025 and February 2026 have already been incorporated into the earnings forecast for the fiscal year ending September 2026.

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