Notice Regarding Recognition of Impairment Loss on Goodwill and Differences between Full-Year Business Performance Forecasts for the Year Ended December 31, 2025 and Actual Results for the Same Period

Notice Regarding Recognition of Impairment Loss on Goodwill and Differences between Full-Year Business Performance Forecasts for the Year Ended December 31, 2025 and Actual Results for the Same Period

Ka⭲uma, Icb. 12, 2026

1. Recognition of Impairment Loss on Goodwill

   KCI I⭲tcí⭲atio⭲al, ḺḺC, wkick bccamc a s"bsidiaíQ or tkc Compa⭲Q i⭲ A"g"st 202«, cxpcíic⭲ccd a dccli⭲c i⭲ píorit maígi⭲s d"c to tkc impact or U.S. go:cí⭲mc⭲t taíirr policics. Si⭲cc its pcíroíma⭲cc rcll bclow tkc i⭲itiallQ cstabliskcd pla⭲, tkc pla⭲ was íc:iscd. Co⭲scq"c⭲tlQ, artcí co⭲sidcíi⭲g tkc ícco:cíabilitQ or goodwill, a⭲ impaiímc⭲t loss o⭲ goodwill or ¥1«,766 millio⭲ was íccog⭲izcd.

2. Differences between Business Performance Forecasts and Actual Results

1. Kirrcíc⭲ccs bctwcc⭲ tkc b"si⭲css pcíroíma⭲cc roíccasts roí tkc Qcaí c⭲dcd Kcccmbcí «1, 2025 a⭲d tkc act"al ícs"lts (Ja⭲"aíQ 1, 2025 to Kcccmbcí «1, 2025)

   		Nct salcs	EBIľKA	Opcíati⭲g píorit	Oídi⭲aíQ píorit	Píorit attíib"tablc to ow⭲cís or paíc⭲t	Eaí⭲i⭲gs pcí skaíc
   Píc:io"s roíccasts	(A)	Millio⭲s or JPY ®0,655	Millio⭲s or JPY 1®,9«2	Millio⭲s or JPY 1«,150	Millio⭲s or JPY 1«,®40	Millio⭲s or JPY ®,«72	JPY 99.14
   Act"al ícs"lts	(B)	®1,179	19,®99	14,0®9	16,9««	-2,«9®	-2®.70
   Cka⭲gc	(B-A)	52«	967	9«9	«,09«	-10,770	-
   Cka⭲gc	(%)	0.6	5.1	7.1	22.4	-	-
   (Rcrcíc⭲cc) Act"al ícs"lts roí tkc píc:io"s riscal Qcaí c⭲dcd Kcccmbcí «1, 2024		77,041	20,460	14,596	17,2®«	®,577	101.«7

2. Rcaso⭲s roí tkc dirrcíc⭲ccs

Nct salcs, EBIľKA, opcíati⭲g píorit, a⭲d oídi⭲aíQ píorit roí tkc Qcaí c⭲dcd Kcccmbcí «1, 2025 cxcccdcd tkc píc:io"slQ a⭲⭲o"⭲ccd roíccasts. ľkis was d"c to stcadQ pcíroíma⭲cc acíoss tkc Kc⭲tal, KCI, S"ígical, a⭲d I⭲d"stíial scgmc⭲ts, as wcll as a wcakcí Qc⭲ tka⭲ a⭲ticipatcd. Howc:cí, píorit attíib"tablc to ow⭲cís or paíc⭲t rcll bclow tkc píc:io"slQ a⭲⭲o"⭲ccd roíccasts d"c to tkc íccog⭲itio⭲ or tkc impaiímc⭲t loss o⭲ goodwill as a⭲ cxtíaoídi⭲aíQ loss.

Noťc: ľkis doc"mc⭲t is a tía⭲slatio⭲ or tkc oíigi⭲al Japa⭲csc doc"mc⭲t a⭲d is o⭲lQ roí ícrcíc⭲cc p"íposcs. All ícadcís aíc íccommc⭲dcd to ícrcí to tkc oíigi⭲al :císio⭲ i⭲ Japa⭲csc or tkc íclcasc roí complctc i⭲roímatio⭲.

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