Gurunavi : Notice regarding Expected Recording of Extraordinary Income (Gain on Sale of Investment Securities)

For immediate release

Name of Listed Company: Gurunavi, Inc.

Listed Stock Exchanges: Tokyo Stock Exchange Stock Code: 2440

Representative: Akio Sugihara, President

Notice regarding Expected Recording of Extraordinary Income (Gain on Sale of Investment Securities) December 5, 2025 ̶ Gurunavi, Inc. (the "Company") announces that the Company has resolved today to sell a portion of its held investment securities. Accordingly, the Company expects to record the extraordinary income (gain on sale of investment securities) in the fourth quarter of fiscal year ending March 31, 2026, as detailed below:

1. Reason for the sale of investment securities

   To improve asset efficiency and strengthen the financial position.

2. Details of Gain on Sale of Investment Securities

   1. Securities subject to sale: One (1) of security held by the Company

   2. Scheduled Date of Sale: January 30, 2026 (Scheduled)

   3. Gain on sale of investment securities: 72 million yen

3. Outlook

The gain on sale of investment securities is expected to be recorded as extraordinary income in the fourth quarter of the fiscal year ending March 31, 2026. The consolidated full-year business forecast for the fiscal year ending March 31, 2026 is currently under review, if it becomes necessary to revise the business forecast, we will announce it promptly.

(Reference)

Consolidated financial forecasts for the year ending March 31, 2026 (announced May 9, 2025) and consolidated financial results for the year ended March 31, 2025.

(Million yen)	Net sales	Operating income	Ordinary income	Net income attributable to owners of parent
Consolidated financial forecasts for the year ending March 31, 2026	14,900	300	210	234
Consolidated financial results for the year ended March 31, 2025	13,458	262	261	211