Astrum Corporation to Inherit Plus Corporation's Stationery Overseas Business (Vietnam/Taiwan) on July 1, 2026

Astrum Corporation (President and CEO: Junichi Ishigaki, Headquarters: Chuo-ku, Tokyo) resolved at its Ordinary General Meeting of Shareholders held on June 25, 2026, to inherit part of the stationery overseas manufacturing and sales business of its parent company, Plus Corporation (President and CEO: Tadahisa Imaizumi, Headquarters: Minato-ku, Tokyo, hereinafter referred to as Plus Corp.), through an absorption-type split, and to issue new shares as consideration.

This inheritance is being implemented as part of the phased integration of Plus Group's stationery business, announced by Plus Corp. and Astrum Corporation on March 17, 2026, to be carried out by 2028.

Following this inheritance, two overseas affiliated companies of Plus Corp. in Vietnam and Taiwan will become consolidated subsidiaries of Astrum Corporation, and the business will be developed under a new structure going forward.

Furthermore, the assets to be inherited through this absorption-type split are the entire shareholdings of PLUS VIETNAM INDUSTRIAL CO., LTD. and Taiwan Plus Corporation Ltd., overseas subsidiaries held by Plus Corp. As a result of this transaction, both companies will become wholly owned subsidiaries of Astrum Corporation.

There are no plans to change the company names of these two companies in conjunction with this inheritance.

1. Overview of Companies Becoming Consolidated Subsidiaries

Company Name: PLUS VIETNAM INDUSTRIAL CO., LTD.

Location: Ho Chi Minh (Vietnam)

Established: 1995

Official Website: https://www.plusvietnam.com.vn/ja/

Business Activities: Manufacturing of stationery and office supplies, and sales in Vietnam

Company Name: Taiwan Plus Corporation Ltd.

Location: Taipei (Taiwan)

Established: 1985

Official Website: https://www.taiwan-plus.com.tw/

Business Activities: Sales of stationery and office supplies in Taiwan

2. Effective Date

July 1, 2026

<Regarding the Integration of Plus Group's Stationery Business>

To strongly promote the transformation of Plus Corporation's Stationery Company, Astrum Corporation, Nippon Note Co., Ltd., and their respective affiliated companies, which are responsible for Plus Group's stationery business, into a world-leading comprehensive stationery manufacturer, we will proceed with phased integration by 2028. Sailor Pen Co., Ltd., also a group company, is scheduled to maintain its operations as an independent legal entity as a listed company.