Change in the method for calculating retirement benefit obligations from the standard method to the simplified method

「The company had previously used the standard method to calculate retirement benefit obligations, but the number of employees covered by the retirement benefit plan fell substantially following changes in employment arrangements, making reasonable actuarial estimates difficult. It therefore decided to apply the simplified method from the current consolidated fiscal year. In connection with this change, it recognized ¥31.048 million in retirement benefit expenses as an extraordinary loss.」