Note: This document has been translated from a part of the Japanese original for reference purposes only. In theevent of any discrepancy between this translated document and the Japanese original, the original shall prevail.

May 10, 2024
Company Name:
Representative:
Contact Information:

Restar Corporation(Code: 3156 Tokyo Stock
Exchange Prime Market)
Tomoharu Asaka,
Representative Director
Vice President
Atsuki Ishida,
Corporate Officer(Tel.: +81-3-3458-4618)

Announcement of Execution of Capital and Business Alliance Agreement with SBI Holdings, Inc.
Restar Corporation (hereinafter, the “Company”) hereby announces that we have entered into a capital andbusiness alliance agreement (hereinafter, the “Capital and Business Alliance Agreement”) as of today with SBI
Holdings, Inc. (Head office: Minato-ku, Tokyo; Representative Director, Chairman, President & CEO: Yoshitaka
Kitao, hereinafter “SBI Holdings”), which is listed on the Prime Market of the Tokyo Stock Exchange.

1.

Purpose of the capital and business alliance agreement
Under our management vision of “Global (in view and scale) / Social Contribution / Collaboration andInnovation,” the Company aims to be “the Electronics Value Platformer” that accommodates all manner ofstakeholder needs through a wide range of business activities, including the sale and provision of solutions
for semiconductors and electronic components, the handling of video, audio, and communications equipment
for broadcasters and the public, the development, manufacture, and sale of settlement and accessmanagement systems integrating NFC (Near Field Communication) technology, the planning and operationof solar and wind power plants and other renewable energy, and the operation of vegetable factories. We also
strive to create and deliver new services by transforming the information we hold into value through diverse
business development, creating group synergies, and addressing the social issue of regional development
through co-creation with various partner companies.
The SBI Group, since its establishment in 1999, has built a financial ecosystem centered on the financial
services business using the Internet as its main channel under the concept of “Customer-centric Principle,”the SBI Group's overall customer base exceeded 50 million as of March 31, 2024. In addition, the SBI Group,
based on the basic view of business construction that “Going Beyond Finance with Finance as Its Core” isactively entering into business areas that can generate synergy with the financial services business, and hasannounced its entry into the semiconductor business, which will contribute to building networks withbusiness corporations as well as financial and investment functions developed by the SBI Group companies.
and is preparing for the construction of a semiconductor foundry by JSMC Holdings, Inc. to lead to therevival of the semiconductor industry in Japan.
The Company and the SBI Group have built a relationship of trust through the establishment of a CVC
fund, investments in venture funds, and collaboration in the device business, particularly semiconductors.
We have now entered into this capital and business alliance agreement with the aim of further strengthening
our collaborative relationship in the areas of collaboration in the device business, collaboration in strategic
investments, and regional development.

2.

Details of the Capital Alliance Agreement(1)
In the semiconductor business by JSMC Holdings, Inc. of the SBI Group, the Company will createbusiness opportunities and expand profit opportunities through collaboration by acting as a sales agent,
providing technical support, procurement and logistics services, and supporting product qualitycontrol.
(2)

Accelerate growth through mutual collaboration and complementarity in the area of investment,
including the CVC fund jointly established by SBI Investment Co., Ltd. of the SBI group and thecompany.

(3)

Promotion of collaboration in the field of regional development, an area of focus for the SBI Group,
regarding the Company's business of smart solutions for local governments, etc.

3.

Details of the Business Alliance Agreement
SBI Holdings will acquire 1,000,000 shares of common stock (3.3% of the total number of shares outstanding
as of December 31, 2023) from existing shareholders of the Company.

4.

Outline of Capital and Business Alliance Company
Name
SBI Holdings, Inc.
1-6-1 Roppongi, Minato-ku, Tokyo
Location
Representative Director, Chairman, President & CEO
Name and job title of representative
Description of businessStated capital
Date of establishment

5.

Yoshitaka Kitao
Control and management of SBI Group through shareownership
143,811 million yen (As of December 31 st, 2023)
July 8, 1999

Effect on Business Performance
The effect of the above transactions on our consolidated financial results for the fiscal year ending March 31,
2025 will be immaterial.

2