Notice Regarding Financing via Sustainability-Linked Loan

MIRARTH Holdings, Inc. (Headquarters: Chiyoda-ku, Tokyo; Representative Director: Kazuichi Shimada) announces that its group company, Takara Leben Co., Ltd. (Headquarters: Chiyoda-ku, Tokyo; Representative Director: Shoichi Akizawa), has executed a syndicated "Sustainability-Linked Loan" (hereinafter "SLL"), with Sumitomo Mitsui Trust Bank, Limited (Headquarters: Chiyoda-ku, Tokyo; President: Kazuya Oyama) serving as the arranger and agent.

This agreement was concluded using the Sustainability-Linked Loan Framework established by our company.

Overview of the Sustainability-Linked Loan

An SLL is a loan that promotes the advancement of sustainability management by setting Key Performance Indicators (KPIs) aligned with the borrower's core management strategy and Sustainability Performance Targets (SPTs), with incentives linked to the achievement of these targets.

This agreement is based on the "MIRARTH Holdings Group Sustainability-Linked Loan Framework" established in March 2025.

We view the execution of this SLL as a means of raising funds to solve social issues and promote our group's SDGs, and we believe it serves as an opportunity to communicate our group's initiatives to our stakeholders once again. Moving forward, we will continue to promote our group's business activities and initiatives aimed at addressing materiality through the execution of SLLs.

Overview of Financing

＜Overview of KPI and SPT＞

The following KPIs and SPTs have been set for this agreement.

▼MIRARTH Holdings Group Sustainability-Linked Loan Framework

https://mirarth.co.jp/news/pdf/64f76d8c93bd90fd02d0806763cf8950425ff643.pdf

▼Third-party opinion on compliance with Sustainability-Linked Loan Principles, etc.