Amended Securities Report – 77th Fiscal Period (2024/10/01 – 2025/09/30)

KLASS Corporation Amended Securities Report – 77th Fiscal Period (2024/10/01 – 2025/09/30)

This report is an amended securities report submitted by KLASS Corporation pursuant to the Financial Instruments and Exchange Act, containing financial condition and operating performance information for the 77th fiscal period (October 1, 2024 to September 30, 2025). The filing is made to correct previously disclosed information due to identified errors or omissions, aiming to ensure accuracy, investor protection, and market fairness.

The company continues to strengthen its internal management systems and enhance governance in accounting and disclosure processes. The current amendment arises from a review of accounting treatments for specific transactions, conducted in consultation with the auditing firm, resulting in appropriate corrections. These measures further improve the reliability of the financial statements.

Key amendments include adjustments to revenue recognition timing, revaluation of deferred tax assets, and reassessment of fair value for equity investments in affiliated companies. While these corrections result in minor changes to net income and net assets for the period, they do not materially affect the company’s financial foundation or future outlook.

Going forward, the company remains committed to transparent disclosure and strengthening trust with shareholders, investors, and other stakeholders. The full report is available on the Financial Services Agency’s EDINET system and the company’s official IR website.