Audit Review Item 26/01 = GENDA: Tangible Fixed Assets of Domestic Amusement Store Facilities

Filer: GENDA Co., Ltd. <9166> Submission Date and Time: April 28, 2026, 15:20 Document Submitted: Annual Securities Report Fiscal Year: 8th Term (From February 1, 2025, to January 31, 2026) <Key Audit Matters for Consolidated Financial Statements Count: 2> ▼Valuation of Tangible Fixed Assets in Domestic Amusement Store Facilities <First Two Sentences> As stated in the “(Critical Accounting Estimates) 1. Impairment of Fixed Assets” section of the consolidated financial statements notes, during this consolidated fiscal year

Jiji Press02:23 ET

Genda: Confirmation Letter

EDINET02:21 ET · Announcements

Genda: Securities Report – Fiscal Year 8 (February 1, 2025 – January 31, 2026)

EDINET02:20 ET · Announcements

Genda: (Correction—Correction of Numerical Data) Regarding Certain Corrections to the "Financial Results Briefing for the Fiscal Year Ending January 2026 [Japanese GAAP] (Consolidated)" and the "Full-Year Financial Results Presentation Mate...

JPXApr 8 02:30 ET · Announcements

GENDA [Emerging Market Ratings List]

Toka Tokyo maintained an 'Outperform' rating for GENDA as of April 3rd, based on our company’s confirmation at that time.

Fisco JapanApr 3 04:00 ET

Daito Ken, UBE, etc. (additional) Rating

Upgrades - Bullish Stock Code Company Name Securities Firm Previous Rating New Rating ---------------------------------------------------------- <6976> Taiyo Yuden JPM "Neutral" "Overweight" <6981> Murata Manufacturing JPM "Neutral" "Overweight" Downgrades - Bearish Stock Code Company Name Securities Firm Previous Rating New Rating -------------------------------------------

Fisco JapanApr 2 22:38 ET