Investor Presentaiton

Accounting Treatment for Partial Sale of SBKK Shares and After-tax Cash Proceeds SoftBank Group • In May and Sep 2020, SBG sold a total of 1.27 bn shares of SBKK held through SBGJ (SoftBank Group Japan Corp.) and received a total of JPY 1.5 tn. • ✓ May: 240 mn shares (shareholding ratio: 5.0%) sold for JPY 310.2 bn ✓ Sep: 1.03 bn shares (shareholding ratio: 21.7%) sold for JPY 1,216.7 bn Shareholding ratio after the sales: 40.2%. SBKK continues to be a subsidiary of the Company. (JPY bn) (5) Accrued cash tax 204.0 (The amount of taxes expected to cash out) (4) Taxes Recognized in P/L (positive 256.1 impact on net income) (1) Net Mainly through use of NOL proceeds (6) After- from the sale Recognized directly in tax cash equity (capital surplus), since the 1,526.9 (3) (Equivalent to) 932.4 Company will Gain on sale (after considering taxes) continue to control proceeds ((1)-(5)) 1,322.9 SBKK after the sale (2) Consolidated carrying amount of the shares sold 134.4 Increase in non-controlling interests * Figures in the graph are the sum of the sales in May and September. Accounting 32

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