Amended Securities Report – 39th Fiscal Period (2023/09/01 – 2024/08/31)

MERF Corporation Amended Securities Report – 39th Fiscal Period (2023/09/01 – 2024/08/31)

This report is submitted by MERF Corporation as the amended securities report for the 39th fiscal period (September 1, 2023, to August 31, 2024). The amendment is based on errors in the application of accounting standards or the discovery of new facts, and is a measure taken to ensure the accuracy of the financial statements.

The company places high importance on corporate governance and disclosure transparency, and is committed to providing accurate and timely information to investors and market participants. This amendment was identified through collaboration between internal and external audits, and will serve as an opportunity to further strengthen management systems.

Going forward, we will continue to strive for sound management and financial transparency, and remain committed to earning the trust of shareholders, investors, and all stakeholders.