Notice Regarding the Absorption-type Merger of DeCurret DCP, Inc.

DeCurret Holdings, Inc. (Head Office: Chiyoda-ku, Tokyo; Representative Director and President: Satoshi Murabayashi; hereinafter: "the Company") announces that it has resolved to conduct an absorption-type merger (hereinafter, "this absorption-type merger") with its wholly-owned subsidiary, DeCurret DCP, Inc. (Head Office: Chiyoda-ku, Tokyo; Representative Director, President, Executive Officer, CEO & COO: Yoshio Hirako; hereinafter: "DeCurret DCP"), with an effective date scheduled for July 1, 2026.

Through this absorption-type merger, DeCurret DCP will cease to exist, and the Company, as the surviving company, will succeed to all of DeCurret DCP's businesses, assets, and liabilities.

There will be no changes to the Company's location, representative's title/name, capital, or fiscal year-end due to this absorption-type merger.

1. Purpose of this Absorption-type Merger
The Company transitioned to a holding company structure in December 2021, and since February 2022, its wholly-owned subsidiary, DeCurret DCP, has been exclusively engaged in the digital currency business. We have been promoting management aimed at solving various social issues by building the digital currency DCJPY and the platform that supports its operation.
However, with the rapidly changing social and market environment surrounding digital currencies such as tokenized deposits and stablecoins both domestically and internationally, we have concluded that it is necessary to improve management efficiency and accelerate management speed.
Under the new structure, we will also work to strengthen governance.

2. Outline of this Absorption-type Merger
(1) Schedule of this Absorption-type Merger
March 24, 2026 (Tuesday) Board of Directors Resolution Date

March 31, 2026 (Tuesday) Date of Conclusion of Absorption-type Merger Agreement

July 1, 2026 (Wednesday) Effective Date of this Absorption-type Merger (scheduled)
(Note) This absorption-type merger is a simplified merger as stipulated in Article 796, Paragraph 2, Main Clause of the Companies Act for the Company, and a short-form merger as stipulated in Article 784, Paragraph 1, Main Clause of the Companies Act for DeCurret DCP. Therefore, no general meeting of shareholders will be held for the approval of the merger agreement for either company.

(2) Method of this Absorption-type Merger
This will be an absorption-type merger with the Company as the surviving company and DeCurret DCP as the disappearing company.

(3) Details of Allotment related to this Absorption-type Merger

Since DeCurret DCP is a wholly-owned subsidiary of the Company, there will be no allotment of shares or other monies in connection with this absorption-type merger.

(4) Treatment of Share Options and Bonds with Share Options related to this Absorption-type Merger

There are no applicable matters.

3. Overview of the Parties to this Absorption-type Merger (as of April 1, 2026)
(1) Surviving Company

(2) Disappearing Company

4. Status After this Absorption-type Merger

Through this absorption-type merger, the Company will succeed to the business of the disappearing company. There will be no changes to the Company's location, representative's title, capital, or fiscal year-end.