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Disclosure2683UOGroup CO.,LTD.Retail

Notice Regarding a Change in the Scope of Consolidation (Bringing a Previously Non-Consolidated Subsidiary into Consolidation)

The Company has decided to include its wholly owned subsidiary, 株式会社うおや, which has not previously been consolidated, in the scope of consolidation from the second quarter (interim period) of the fiscal year ending February 2027.

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Decision and Details

Board of Directors

Inclusion of the non-consolidated subsidiary 株式会社うおや in the scope of consolidation

Decision14 October 2026
Period CoveredFrom the second quarter (interim period) of the fiscal year ending February 2027 onward
ImplementationScheduled to take effect from the second quarter (interim period) of the fiscal year ending February 2027
Going forwardThe Company plans to include it in the scope of consolidation from the second quarter (interim period) of the fiscal year ending February 2027. If any matters requiring disclosure arise, the Company will promptly announce them.
AmountCapital stock: ¥10 million
Quantity / scale2 stores in the store business (FOOD & TIME ISETAN YOKOHAMA and Kobe Hankyu) and the commercial (wholesale) business
Reason

Because the Company acquired 2 stores in the store business and the commercial (wholesale) business from 株式会社魚きん effective 1 August 2026, the importance of 株式会社うおや is expected to increase as the Company seeks to stabilise its earnings base and further enhance corporate value going forward.

Impact on Business Performance

The impact on financial results is expected to be immaterial.

Decision and Details
ItemDetails
Matter CoveredInclusion of the non-consolidated subsidiary 株式会社うおや in the scope of consolidation
Decision-Making BodyBoard of Directors
Decision Date14 October 2026
Implementation DateScheduled to take effect from the second quarter (interim period) of the fiscal year ending February 2027
Period CoveredFrom the second quarter (interim period) of the fiscal year ending February 2027 onward
AmountCapital stock: ¥10 million
Quantity / scale2 stores in the store business (FOOD & TIME ISETAN YOKOHAMA and Kobe Hankyu) and the commercial (wholesale) business
Impact on Business PerformanceThe impact on financial results is expected to be immaterial.
ReasonBecause the Company acquired 2 stores in the store business and the commercial (wholesale) business from 株式会社魚きん effective 1 August 2026, the importance of 株式会社うおや is expected to increase as the Company seeks to stabilise its earnings base and further enhance corporate value going forward.
Related previous disclosuresAnnouncement dated 16 July 2026, “Notice Concerning Acquisition of Business”
Future plansThe Company plans to include it in the scope of consolidation from the second quarter (interim period) of the fiscal year ending February 2027. If any matters requiring disclosure arise, the Company will promptly announce them.
Items this document does not state (1)
Governing Rule

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.

This is because the importance of 株式会社うおや is expected to increase in stabilising the earnings base and enhancing corporate value going forward, following the acquisition of 2 stores in the store business and the commercial (wholesale) business on 1 August 2026.

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Notice Regarding a Change in the Scope of Consolidation (Bringing a Previously Non-Consolidated Subsidiary into Consolidation) | UOGroup CO.,LTD. (2683) timely disclosure | Komori