Supplementary Schedules to the Business Reportfor the 27th Fiscal Year
(Annexed Statement in accordance with Article 435, Paragraph 2 of the Companies Act)
From: July 1, 2022 To: June 30, 2023

AVANT GROUP CORPORATION

1. Details of Important Concurrent Positions Held by Directors with Executive Directors of Other
Companies, etc.

Position

Name

Name of other corporation(s) inwhich you hold concurrent
positions
DIVA CORPORATIONAMERICA

Director

Significant
concurrent
positions

OF President andCEO

Tetsuji Morikawa
KAYAC Inc.

Outside Director

Abstract or Relationship

SubsidiaryoftheCompany (100% of votingrights)

DirectorNaohisa Fukutani

PwC Advisory LLC

Senior Advisor-Director

Jon Robertson

Snowflake Inc.

President, Asia
Pacific & JapanRegion-

Chie Goto

Sakura Kyodo Law OfficePartner-

Makoto Nakano

Hitotsubashi University Graduate
Professor
SchoolDirector(AuditCommitteeMember)

Director(AuditCommitteeMember)-Supplementary Schedule to the Financial Statements
for the 27th Fiscal Year
(Annexed Statement in accordance with Article 435, Paragraph 2 of the Companies Act)
From July 1, 2022 to June 30, 2023

AVANT GROUP CORPORATION

1. Details of property, plant and equipment and intangible assets(Unit: thousand yen)
Subjects

Type of Assets

Book value
atbeginningof period

Increaseduring the
fiscal year

Decreaseduring the
fiscal year

Amortizatio
n for theyearBook value
at end ofperiod

Accumulate
ddepreciation

Buildings

58,840-53,797

5,043

-

-

Tools, furniture and fixtures

106,374

31,382

2,483

57,792

77,480217,466-

51,978--51,978-165,21483,361

56,28062,835

129,458

217,466

6--

6-

268,923

283,184

281,80976,406

193,892

Other

515

-

289

-

225

Total

269,445

283,184

282,099

76,412

194,117

Property, plantand equipment
Construction in progress
Total
TrademarkSoftwareIntangible
fixed assets(Note) Main reason for increase
Tools, furniture andNetwork equipment
fixtures
SoftwarePurchase of software source code

22,148 thousand yen
264,799 thousand yen(Note) Main reason for decrease
Building

Transfer to AVANT CORPORATION

11,845 thousand yen

Building

Transfer to DIVA CORPORATION

41,951 thousand yen

SoftwareTransfer to AVANT CORPORATION

264,799 thousand yen

2. Details of provisions(Unit: thousand yen)
Subjects
Allowance for bonuses
Allowance

forbonuses

Balance atbeginning ofthe fiscal year

Decreaseduring thefiscal year

Increase during
the fiscal year

60,80066,33760,80066,33743,59521,05943,59521,059Balance at endof year

todirectors(Note) The reason for the provision and the method of calculating the amount are stated in "1. Significant Accounting Policies (4) Basis for
Provision" in the notes to the non-consolidated financial statements.

3. Details of operating expenses(Unit: thousand yen)
Subjects

AmountSummary

Director's remuneration

150,343

Employee salaries and bonuses

296,179

Legal welfare expenses

42,620Provision for directors' bonuses

22,257

Provision for bonuses

66,337

Outsourcing expenses

9,847

Rents

42,240Utilities expenses

14,368Depreciation and amortization

154,919

Equipment software expenses

233,374

Fees and commissions

479,291

Advertising expenses

25,244

Travel and transportation expenses

19,585

Communication expenses

12,986

Taxes and dues

8,760

Cost of sales

518

Other

117,824

Total

1,696,700