Freee K.k.TSE: 4478

Announcement Regarding Completion of Payment for Issuance of New Restricted Shares

· Issued by freee K.K.

Note: This document is an English translation of the original Japanese language document and has been prepared solely for reference purposes. No warranties or assurances are given regarding the accuracy or completeness of this English translation. In the event of any discrepancy between this English translation and the original Japanese language document, the original Japanese language document shall prevail in all respects.



October 24, 2025

Company Name

freee K.K.

Representative

Daisuke Sasaki,

CEO and Representative Director

Code No.

4478,Tokyo Stock Exchange

Growth

Contact

Ami Tsuboi, CFO

(TEL. +81 3-6683-0242)

Announcement Regarding Completion of Payment for Issuance of New Restricted Shares

freee K.K. (the "Company") announces that payment for issuance of new restricted shares, which was resolved at the Board of Directors' meeting held on September 26, 2025 (the "New Share Issuance") was completed today.The details are provided below. For more information about the New Share Issuance, please refer to "Announcement Regarding Issuance of New Restricted Shares" dated September 26, 2025.

Overview of the Share Issuance

(1) Pay-in date

October 24, 2025

(2) Type and number of shares to be

issued

29,621 common shares of the Company

(3) Issue price of shares

JPY 3,765 per share

(4) Total issue price

JPY 111,523,065

(5) Allottees

11,954 shares to be allocated to 2 Directors* of the Company

2,391 shares to be allocated to 3 Directors serving as members of the Audit and Supervisory Committee 9,962 shares to be allocated to 2 Managing Directors of the Company

5,314 shares to be allocated to 2 employees of the Company

*Except Directors serving as members of the Audit and

Supervisory Committee and External Directors

(6) Other

For the New Share Issuance, an extraordinary report has been submitted as required under the Financial

Instruments and Exchange Act.

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