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.

August 27, 2024
Company Name

Restar Corporation(Code: 3156 Tokyo Stock Exchange Prime Market)

Representative

Tomoharu Asaka,
Executive Vice President, Representative Director

Contact Information

Susumu Nishima,
Senior Corporate Executive Officer(Tel.: +81-3-3458-4618)(Amendment) Notice Regarding Amendments to “Notice Regarding Commencement of Tender
Offer for Shares of PCI Holdings, Inc. (Securities Code: 3918) and Execution of Capital andBusiness Alliance Agreement with PCI Holdings, Inc.” and Public Notice of Commencement ofTender OfferRestar Corporation (the “Tender Offeror”), at a meeting of the Board of Directors held on August 9, 2024, resolved to acquire theordinary shares of PCI Holdings, Inc. (securities code: 3918, listed on the Standard Market of the Tokyo Stock Exchange, Inc.; the“Target Company”) (the “Target Company Shares”), through a tender offer (the “Tender Offer”) in accordance with the provisions ofthe Financial Instruments and Exchange Act (Act No. 25 of 1948, including subsequent amendments; the “Act”), and has been
conducting the Tender Offer since August 13, 2024. However, in accordance with: (i) the fact that the Tender Offeror completed its
confirmation of share certificates, etc., of the Target Company held by specially related parties on August 26, 2024, and the number ofvoting rights pertaining to share certificates, etc., owned by specially related parties before the purchase, etc., and the ownership ratioof share certificates, etc., before the purchase, etc., which are required to be stated, were identified; and (ii) the fact that the Tender
Offeror received a “notification of non-issuance of cease and desist order” dated August 21, 2024, as well as a “notification ofshortening of prohibition period” dated the same date from the Japan Fair Trade Commission on August 22, 2024, meaning that someof the matters stated required amendment, on August 27, 2024, the Tender Offeror submitted an amended statement for the tender
offer statement to the Director-General of the Kanto Finance Bureau, pursuant to the provisions of Article 27-8, paragraph (2) of theAct, in order to make partial amendments to the matters stated in the tender offer statement submitted on August 13, 2024 (including
matters amended based on the amended statement for the tender offer statement submitted on August 21, 2024) and its accompanying
document, the public notice of the commencement of a tender offer, dated August 13, 2024, and to newly submit these notificationsas accompanying documents.
As a result, the Tender Offeror hereby announces amendments to the content of “Notice Regarding Commencement of Tender
Offer for Shares of PCI Holdings, Inc. (Securities Code: 3918) and Execution of Capital and Business Alliance Agreement with PCIHoldings, Inc.,” dated August 9, 2024, as follows.
Note, these amendments do not change the terms of the purchase, etc., as defined in Article 27-3, paragraph (2), item (i) of theAct. Amended parts are underlined.

I. Amendments to the Press Release Concerning Commencement of the Tender Offer
2. Outline of the Purchase, etc.
(6) Change in the Ownership Ratio of Share Certificates, etc. as a Result of the Purchase, etc.
(Before amendment)
Number of voting rights pertaining to sharecertificates, etc., owned by the Tender

5,850

Offeror before the purchase, etc.
Number of voting rights pertaining to sharecertificates, etc., owned by specially related–parties before the purchase, etc.
Number of voting rights pertaining to sharecertificates, etc., to be owned by the Tender

50,650Offeror after the purchase, etc.
Number of voting rights pertaining to sharecertificates, etc., to be owned by specially–related parties after the purchase, etc.
Number of voting rights of all shareholdersof the Target Company(Ownership ratio of share certificates, etc., before thepurchase, etc.: 5.83%)(Ownership ratio of share certificates, etc., before thepurchase, etc.: 0.00%)(Ownership ratio of share certificates, etc., after the purchase,etc.: 50.50%)(Ownership ratio of share certificates, etc., after the purchase,etc.: 0.00%)

98,985(Note 1) The "number of voting rights pertaining to share certificates, etc., to be owned by the Tender Offeror after the purchase, etc.”
refers to the number of voting rights obtained by adding the number of voting rights (44,800) pertaining to share certificates,
etc., to be purchased in the Tender Offer (4,480,000 shares) and the “number of voting rights pertaining to share certificates,etc., owned by the Tender Offeror before the purchase, etc.” (5,850).
(Note 2) The “number of voting rights of all shareholders of the Target Company" refers to the number of voting rights of allshareholders as of March 31, 2024, as stated in the Target Company's Second Quarter Report. However, because sharesconstituting less than one unit (excluding treasury stock held by the Target Company) and Target Company Shares that
may be issued upon exercise of the Stock Acquisition Rights are also subject to purchase, etc., in the Tender Offer, whencalculating the "ownership ratio of share certificates, etc., after the purchase, etc.," the number of voting rights (100,291)
pertaining to the Total Number of Shares Adjusted for Dilutive Shares (10,029,105 shares) is used as the denominator.
However, if the Stock Acquisition Rights are not exercised by the last day of the Tender Offer Period, the "ownership ratioof share certificates, etc., after the purchase, etc." in relation to the “number of voting rights pertaining to share certificates,etc., to be owned by the Tender Offeror after the purchase, etc." calculated using the number of voting rights (99,047)
pertaining to the Total Base Number of Shares (9,904,705 shares) as the denominator will be 51.14%.
(Note 3) The "ownership ratio of share certificates, etc., before the purchase, etc." and the "ownership ratio of share certificates, etc.,
after the purchase, etc." are rounded to two decimal places.
(Amended)Number of voting rights pertaining to sharecertificates, etc., owned by the Tender

5,850

Offeror before the purchase, etc.
Number of voting rights pertaining to sharecertificates, etc., owned by specially related536

parties before the purchase, etc.
Number of voting rights pertaining to sharecertificates, etc., to be owned by the Tender

50,650Offeror after the purchase, etc.

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(Ownership ratio of share certificates, etc., before thepurchase, etc.: 5.83%)(Ownership ratio of share certificates, etc., before thepurchase, etc.: 0.53%)(Ownership ratio of share certificates, etc., after the purchase,etc.: 50.50%)

Number of voting rights pertaining to sharecertificates, etc., to be owned by specially–

related parties after the purchase, etc.
Number of voting rights of all shareholdersof the Target Company(Ownership ratio of share certificates, etc., after the purchase,etc.: 0.00%)

98,985(Note 1) The "number of voting rights pertaining to share certificates, etc., owned by specially related parties before the purchase, etc."
and the "number of voting rights pertaining to share certificates, etc., to be owned by specially related parties after thepurchase, etc." refer to the total number of voting rights pertaining to share certificates, etc., owned by each specially relatedparty (however, of the specially related parties, this excludes persons excluded from the specially related parties inaccordance with Article 3, paragraph (2), item (i) of the Cabinet Office Order when calculating the ownership ratio of sharecertificates, etc., under each item of Article 27-2, paragraph (1) of the Act). Provided, however, that the "number of voting
rights pertaining to share certificates, etc., to be owned by specially related parties after the purchase, etc." is not statedbecause share certificates, etc., owned by specially related parties are also subject to purchase, etc., in the Tender Offer.
(Note 2) The "number of voting rights pertaining to share certificates, etc., to be owned by the Tender Offeror after the purchase, etc.”
refers to the number of voting rights obtained by adding the number of voting rights (44,800) pertaining to share certificates,
etc., to be purchased in the Tender Offer (4,480,000 shares) and the “number of voting rights pertaining to share certificates,
etc., owned by the Tender Offeror before the purchase, etc.” (5,850).
(Note 3) The “number of voting rights of all shareholders of the Target Company" refers to the number of voting rights of allshareholders as of March 31, 2024, as stated in the Target Company's Second Quarter Report. However, because sharesconstituting less than one unit (excluding treasury stock held by the Target Company) and Target Company Shares that
may be issued upon exercise of the Stock Acquisition Rights are also subject to purchase, etc., in the Tender Offer, whencalculating the "ownership ratio of share certificates, etc., after the purchase, etc.," the number of voting rights (100,291)
pertaining to the Total Number of Shares Adjusted for Dilutive Shares (10,029,105 shares) is used as the denominator.
However, if the Stock Acquisition Rights are not exercised by the last day of the Tender Offer Period, the "ownership ratioof share certificates, etc., after the purchase, etc." in relation to the “number of voting rights pertaining to share certificates,etc., to be owned by the Tender Offeror after the purchase, etc." calculated using the number of voting rights (99,047)
pertaining to the Total Base Number of Shares (9,904,705 shares) as the denominator will be 51.14%.
(Note 4) The "ownership ratio of share certificates, etc., before the purchase, etc." and the "ownership ratio of share certificates, etc.,
after the purchase, etc." are rounded to two decimal places.
(9) Other Conditions and Methods of Purchase, etc.
(II) Conditions for Withdrawal, etc., of the Tender Offer, Details Thereof, and Method of Disclosure of Withdrawal, etc.
(Before amendment)
The Tender Offeror may withdraw, etc., the Tender Offer if any circumstances arise as set forth in Article 14, paragraph (1),item (i) (a) through (j) and (m) through (s), item (iii) (a) through (h) and (j), item (iv), and Article 14, paragraph (2), items (iii)through (vi) of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965;
including subsequent amendments; the “Order”). Furthermore, the "facts equivalent to those set forth in sub-items (a) through(i)” set forth in Article 14, paragraph (1), item (iii) (j) of the Order refer to (i) cases where it is found that a statutory disclosure
document submitted by the Target Company in the past contains a false statement with respect to a material matter or omits amaterial statement that should be stated, and (ii) cases where any of the facts listed in (a) through (g) of the same item occur at amaterial subsidiary of the Target Company.
In addition, the Tender Offeror may withdraw, etc., the Tender Offer for not having obtained “permission, etc.” as set forth inArticle 14, paragraph (1), item (iv) of the Order if any of the following cases occur in relation to the advance notification submitted
by the Tender Offeror to the Japan Fair Trade Commission as provided for in Article 10, paragraph (2) of the Antimonopoly Actby the day prior to the expiration date of the Tender Offer Period (including any extensions thereof): (i) if the Tender Offeror
receives advance notification of a cease and desist order from the Japan Fair Trade Commission ordering the disposal of all orpart of the Target Company Shares, or the transfer or other equivalent disposal of its businesses; (ii) if the measures period has3

not expired; or (iii) if the Tender Offeror receives a petition for an emergency suspension order from a court as a party that issuspected of violating the provisions of Article 10, paragraph (1) of the Antimonopoly Act.
In the case of withdrawal, etc., electronic public notice will be made and a notice to that effect will be published in the Nihon
Keizai Shimbun. However, if it is difficult to give public notice by the last day of the Tender Offer Period, the Tender Offeror will
make a public announcement by a method stipulated in Article 20 of the Cabinet Office Order and give public notice immediately
thereafter.
(Amended)
The Tender Offeror may withdraw, etc., the Tender Offer if any circumstances arise as set forth in Article 14, paragraph (1),item (i) (a) through (j) and (m) through (s), item (iii) (a) through (h) and (j), and Article 14, paragraph (2), items (iii) through (vi)of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965; including
subsequent amendments; the “Order”). Furthermore, the "facts equivalent to those set forth in sub-items (a) through (i)” set forthin Article 14, paragraph (1), item (iii) (j) of the Order refer to (i) cases where it is found that a statutory disclosure document
submitted by the Target Company in the past contains a false statement with respect to a material matter or omits a material
statement that should be stated, and (ii) cases where any of the facts listed in (a) through (g) of the same item occur at a material
subsidiary of the Target Company.
In the case of withdrawal, etc., electronic public notice will be made and a notice to that effect will be published in the Nihon
Keizai Shimbun. However, if it is difficult to give public notice by the last day of the Tender Offer Period, the Tender Offeror will
make a public announcement by a method stipulated in Article 20 of the Cabinet Office Order and give public notice immediatelythereafter.
II. Amendments to the Public Notice of Commencement of Tender Offer Dated August 13, 2024
2. Details of the Tender Offer(11) Other Conditions and Methods of Purchase, etc.
(II) Conditions for Withdrawal, etc., of the Tender Offer, Details Thereof, and Method of Disclosure of Withdrawal, etc.
(Before amendment)
The Tender Offeror may withdraw, etc., the Tender Offer if any circumstances arise as set forth in Article 14, paragraph (1),item (i) (a) through (j) and (m) through (s), item (iii) (a) through (h) and (j), item (iv), and Article 14, paragraph (2), items (iii)through (vi) of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965;
including subsequent amendments; the “Order”). Furthermore, the "facts equivalent to those set forth in sub-items (a) through(i)” set forth in Article 14, paragraph (1), item (iii) (j) of the Order refer to (I) cases where it is found that a statutory disclosure
document submitted by the Target Company in the past contains a false statement with respect to a material matter or omits amaterial statement that should be stated, and (II) cases where any of the facts listed in (a) through (g) of the same item occur at amaterial subsidiary of the Target Company.
In addition, the Tender Offeror may withdraw, etc., the Tender Offer for not having obtained “permission, etc.” as set forth inArticle 14, paragraph (1), item (iv) of the Order if any of the following cases occur in relation to the advance notification submitted
by the Tender Offeror to the Japan Fair Trade Commission as provided for in Article 10, paragraph (2) of the Act on Prohibitionof Private Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947, including subsequent amendments; the“Antimonopoly Act”) by the day prior to the expiration date of the Tender Offer Period (including any extensions thereof): (I) if
the Tender Offeror receives advance notification of a cease and desist order from the Japan Fair Trade Commission ordering thedisposal of all or part of the Target Company Shares, or the transfer or other equivalent disposal of its businesses; (II) if themeasures period when advance notification of a cease and desist order should be issued pursuant to the same has not expired; or(III) if the Tender Offeror receives a petition for an emergency suspension order from a court as a party that is suspected ofviolating the provisions of Article 10, paragraph (1) of the Antimonopoly Act.
In the case of withdrawal, etc., electronic public notice will be made and a notice to that effect will be published in the Nihon4

Keizai Shimbun. However, if it is difficult to give public notice by the last day of the Tender Offer Period, the Tender Offeror will
make a public announcement by a method stipulated in Article 20 of the Cabinet Office Order and give public notice immediately
thereafter.
(Amended)
The Tender Offeror may withdraw, etc., the Tender Offer if any circumstances arise as set forth in Article 14, paragraph (1),item (i) (a) through (j) and (m) through (s), item (iii) (a) through (h) and (j), and Article 14, paragraph (2), items (iii) through (vi)of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965; including
subsequent amendments; the “Order”). Furthermore, the "facts equivalent to those set forth in sub-items (a) through (i)” set forthin Article 14, paragraph (1), item (iii) (j) of the Order refer to (I) cases where it is found that a statutory disclosure document
submitted by the Target Company in the past contains a false statement with respect to a material matter or omits a material
statement that should be stated, and (II) cases where any of the facts listed in (a) through (g) of the same item occur at a material
subsidiary of the Target Company.
In the case of withdrawal, etc., electronic public notice will be made and a notice to that effect will be published in the Nihon
Keizai Shimbun. However, if it is difficult to give public notice by the last day of the Tender Offer Period, the Tender Offeror will
make a public announcement by a method stipulated in Article 20 of the Cabinet Office Order and give public notice immediatelythereafter.

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