Amended Securities Report – 10th Fiscal Period (2025/04/01 – 2026/03/31)

Cover Inc. Amended Securities Report – 10th Fiscal Period (2025/04/01 – 2026/03/31)

This report is an amended securities report submitted by Cover Inc. pursuant to the Financial Instruments and Exchange Act, containing financial condition and operational performance information for the 10th fiscal period (April 1, 2025 to March 31, 2026). The amendment was made in response to identified accounting errors in the previous filing and additional audit findings. Key revisions include a reassessment of revenue recognition criteria, additional disclosures regarding transactions with affiliated companies, and corrections to tax-related adjustments. As a result of these amendments, revenue has been downwardly revised by 2.3% year-on-year, and net profit has been reduced by 5.7%. The company is enhancing its internal controls and reviewing its audit framework to prevent recurrence. The submission of this report ensures transparency and reliability of information disclosure to investors and stakeholders. Cover Inc. will continue to prioritize the accuracy of financial reporting and strengthen its governance systems.