SoftBank Results Presentation Deck

Transaction of Arm Shares 2. Accounting treatment of the share disposal in IPO • Arm continues to be SBG's consolidated subsidiary post-IPO as SBG holds 90% of Arm shares. • Gain equivalent on the disposal is not recorded in P/L but recorded in equity section of B/S. Consolidated P/L No impact (Arm remains SBG's subsidiary) Cash Consolidated B/S Capital surplus Non-controlling interests (10% equiv.) +¥745.1B (Proceeds) +¥674.4B (Equiv. to the gain on the disposal) +¥70.7B 11

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