[1 Year Until New Lease Accounting Standards Apply] AI Judgment Function Added to "BtoB Platform Contracts"

With the power of digital to streamline all business operations, Informart Co., Ltd. (Headquarters: Minato-ku, Tokyo; President and Representative Director: Shin Kimura; hereinafter referred to as "the Company") plans to launch support functions for the "New Lease Accounting Standards," which will be mandatorily applied from the business year starting on or after April 1, 2027, in October 2026.

This function will automatically determine the possibility of a lease transaction based on contract information at the time of contract conclusion, using AI, thereby supporting the reduction of variations in judgment and oversight risks among accounting, legal, and on-site departments.

■ Background for New Feature Release

The "New Lease Accounting Standards" to be applied from April 2027 require that, in principle, all lease contracts be recorded as assets and liabilities. A challenge for listed companies and large enterprises subject to these standards will be the identification of "hidden leases," which are considered leases in substance even if not explicitly stated as "lease" in the contract. For applicable companies, it is expected that there will be an increased workload for on-site personnel, as it will be necessary to review past contracts to determine if they qualify as leases.

In response to this, the Company has decided to add an AI-powered automatic lease contract determination function to "BtoB Platform Contracts".

■ Key Points of the New Feature

• Automatic Determination by AI: The AI determines the possibility of a lease contract based on contract information.

• Utilization of Determination Information: The determination results from this function can be downloaded and imported into existing accounting and asset management systems.

• Provision of Reasoning: It not only indicates the possibility of a lease contract but also provides the grounds for "why it was determined as a lease," strongly supporting the judgment of the personnel in charge.

■ Future Development

The Company will continue to expand its functions in a timely manner in compliance with legal amendments, promoting corporate legal compliance, further productivity improvements, and the digitalization and efficiency of back-office operations.

■ Service Overview

"BtoB Platform Contracts" is a cloud service that allows companies to conclude contracts exchanged between them on the web. By digitizing and centrally managing contract conclusion and management, it reduces the time and cost associated with traditional contract operations.

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