Bellsystem24 Holdings, Inc.TSE: 6183

(Correction) Notice of Corrections to Consolidated Financial Results for the Nine Months Ended November 30, 2024

· Issued by Bellsystem24 Holdings, Inc.

January 29, 2025

For Immediate Release

Company name: BELLSYSTEM24 Holdings, Inc.

Representative: Hiroshi Kajiwara, President, CEO

(Code: 6183 TSE Prime Market)

Contact:Masaaki Obayashi, Corporate Officer, CFO

(TEL: +81-3-6733-0024)

(Correction) Notice of Corrections to Consolidated Financial Results

for the Nine Months Ended November 30, 2024 [IFRS]

BELLSYSTEM 24 Holdings, Inc. (Head Office: Minato-ku, Tokyo; President, CEO and Representative Director: Hiroshi Kajiwara; hereinafter "BELLSYSTEM24") announces corrections to its consolidated financial results for the nine months ended November 30, 2024 [IFRS] published on January 9, 2025. BELLSYSTEM24 apologizes for any inconvenience this may have caused. Details are as follows. Corrected parts are underlined. There are not corrections to figures.

BELLSYSTEM24 concluded the share transfer agreement on January 29, 2025, and will implement the agreement on January 31, 2025.

1. Details of the corrections

Page 13 of the Accompanying Materials of the consolidated financial results for the nine months ended November 30, 2024 [IFRS].

(5) Notes to condensed quarterly consolidated financial statements (Significant subsequent events)

[Before corrections](Significant subsequent events) (Transfer of Shares in CTC First Contact Corporation)

The Company decided to transfer some of its shares in CTC First Contact Corporation ("CTC First Contact"), a consolidated subsidiary as of December 16, 2024, to SIGMAXYZ Holdings Inc. as part of strategic initiatives for business growth driven by expansion of the BPO domain, and concluded a share transfer agreement on January 7, 2025.

(1) Number of shares to be transferred, transfer price and the number of shares held before and after transfer

Number of shares held before the transfer

510 shares (shareholding ratio: 51.00%)

Number of shares to be transferred

30 shares (shareholding ratio: 3.00%)

Transfer price

300 million yen

Number of shares held after the transfer

480 shares (shareholding ratio: 48.00%)

(2) Schedule

Date of agreement

January 7, 2025

Date of transfer

January 16, 2025 (plan)

1

[After corrections](Significant subsequent events) (Transfer of Shares in CTC First Contact Corporation)

The Company decidedto transfer some of its shares in CTC First Contact Corporation ("CTC First Contact"), a consolidated subsidiary as of December 16, 2024, to SIGMAXYZ Holdings Inc. as part of its strategic initiatives for business growth driven by expansion of the BPO domain.

(1) Number of shares to be transferred, transfer price and the number of shares held before and after transfer

Number of shares held before the transfer

510 shares (shareholding ratio: 51.00%)

Number of shares to be transferred

30 shares (shareholding ratio: 3.00%)

Transfer price

300 million yen

Number of shares held after the transfer

480 shares (shareholding ratio: 48.00%)

(2) Schedule

Date of agreement

Late January 2025 (plan)

Date of transfer

Late January 2025 (plan)

2. Reason for the corrections

After the disclosure of the consolidated financial results for the nine months ended November 30, 2024 [IFRS], BELLSYSTEM24 discovered errors. BELLSYSTEM24 corrects them.

2

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