Securities Report – 107th Fiscal Period (April 1, 2025 – March 31, 2026)

H2O Retailing Corporation Securities Report – 107th Fiscal Period (April 1, 2025 – March 31, 2026)

Pursuant to Article 24 of the Financial Instruments and Exchange Act, H2O Retailing Corporation hereby submits its Securities Report for the 107th fiscal period, covering the period from April 1, 2025, to March 31, 2026, to the Director of the Kanto Local Finance Bureau.

The purpose of this report is to provide investors and market participants with accurate and comprehensive information regarding the Company's management status, financial condition, performance trends, and future outlook. Through this disclosure, the Company aims to enhance transparency and contribute to the formation of a fair capital market.

The main components of the report are as follows:

- Part I: Corporate Information - Overview of the Company - Management Policies, Financial and Operational Performance - Board of Directors: Composition and Governance - Matters Concerning Shares

- Part II: Financial Condition - Balance Sheet, Income Statement, Statement of Comprehensive Income, Cash Flow Statement, and related notes - Accounting Policies and Key Accounting Judgments - Auditor's Report

The Company will continue to ensure timely and appropriate disclosure of information, thereby strengthening trust and relationships with shareholders and investors.

The full report is available for viewing on the Company's official website and on EDINET (Electronic Disclosure for Investors' NETwork), the Financial Services Agency's electronic disclosure system.