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Disclosure3697SHIFT Inc.Information and Communications, Services and Others

(Change to Disclosed Information) Notice Regarding Changes to Reportable Segments

Beginning in the fourth quarter of the fiscal year ending August 2026, the name of the reportable segment will be changed from “Fund” to “Investment Platform,” and the description of its business will also be revised. The reportable segment classifications themselves have not been changed.

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Decision and Details

Board of Directors

Changes to the names and descriptions of reportable segments

Decision15 October 2026
Period CoveredFrom the fourth quarter of the fiscal year ending August 2026 onward
ImplementationApplicable from the fourth quarter of the fiscal year ending August 2026 (already applied or application commenced)
Going forwardFor results based on the reportable segments after the change, refer to “Summary of Financial Results for the Fiscal Year Ended August 2026 [Japanese GAAP] (Consolidated),” released today
AmountRevenue under the new segment classifications for the previous consolidated fiscal year (fiscal year ended August 2025): Consulting ¥14,554 million, Development ¥45,480 million, Testing ¥57,455 million, BPaaS ¥3,418 million, Investment Platform ¥0 million, Other ¥8,850 million, and adjustments ¥60 million. Revenue under the new segment classifications for the current consolidated fiscal year (fiscal year ended August 2026): Consulting ¥18,892 million, Development ¥62,193 million, Testing ¥64,130 million, BPaaS ¥4,825 million, Investment Platform ¥638 million, Other ¥10,806 million, and adjustments ¥113 million
Quantity / scale6 reportable segments (Consulting, Development, Testing, BPaaS, Investment Platform, and Other)
Reason

To accurately represent the business activities of the reportable segment

Impact on Business Performance

The reportable segment classifications have not changed. The disclosure states that results based on the reportable segments after the change should be referenced in the earnings summary released today.

Decision and Details
ItemDetails
Matter CoveredChanges to the names and descriptions of reportable segments
Decision-Making BodyBoard of Directors
Decision Date15 October 2026
Implementation DateApplicable from the fourth quarter of the fiscal year ending August 2026 (already applied or application commenced)
Period CoveredFrom the fourth quarter of the fiscal year ending August 2026 onward
AmountRevenue under the new segment classifications for the previous consolidated fiscal year (fiscal year ended August 2025): Consulting ¥14,554 million, Development ¥45,480 million, Testing ¥57,455 million, BPaaS ¥3,418 million, Investment Platform ¥0 million, Other ¥8,850 million, and adjustments ¥60 million. Revenue under the new segment classifications for the current consolidated fiscal year (fiscal year ended August 2026): Consulting ¥18,892 million, Development ¥62,193 million, Testing ¥64,130 million, BPaaS ¥4,825 million, Investment Platform ¥638 million, Other ¥10,806 million, and adjustments ¥113 million
Quantity / scale6 reportable segments (Consulting, Development, Testing, BPaaS, Investment Platform, and Other)
Impact on Business PerformanceThe reportable segment classifications have not changed. The disclosure states that results based on the reportable segments after the change should be referenced in the earnings summary released today.
ReasonTo accurately represent the business activities of the reportable segment
Related previous disclosures“Notice Concerning Changes to Reportable Segments” dated 25 August 2026
Future plansFor results based on the reportable segments after the change, refer to “Summary of Financial Results for the Fiscal Year Ended August 2026 [Japanese GAAP] (Consolidated),” released today
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.

To accurately represent the business activities of the reportable segment.

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(Change to Disclosed Information) Notice Regarding Changes to Reportable Segments | SHIFT Inc. (3697) timely disclosure | Komori