Finalization of provisional accounting for the L&B business combination

「The accounting treatment for the business combination with L&B Co., Ltd. on 20 January 2023 had been provisional in the previous consolidated fiscal year and was finalized during the current second-quarter consolidated accounting period. The finalization materially revised the initial allocation of the purchase price in the comparative information included in the interim consolidated financial statements for the cumulative first six months. As a result, goodwill provisionally calculated at ¥422,916 thousand increased by ¥401,445 thousand to ¥824,361 thousand.」