📋 Material Events 1086

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Risona J-REIT Active Open filed a periodic extraordinary report disclosing trust asset calculation documents for three consecutive accounting periods (184th-186th). The report includes distribution amounts of 45 yen per 10,000 units, period-end net assets, unit counts, and NAV performance metrics across the three periods.

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This extraordinary report discloses the trust asset calculations and performance metrics for MHAM US High Dividend Stock Fund (Monthly Dividend Type) for three consecutive calculation periods (145th-147th) ending in December 2025. The report includes distribution amounts, net asset values, unit prices, and intra-period returns for both hedged and unhedged share classes.

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DIAM Australia REIT Open filed an extraordinary report disclosing trust asset calculations and distribution information for three consecutive calculation periods (160-162) from September 2025 to December 2025. The report includes per-unit distributions of 25 yen (including tax), total trust assets ranging from 12.4 to 12.8 billion yen, and period returns ranging from -2.09% to +3.71%.

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Mizuho Australian Dollar Bond Fund submitted a regular extraordinary report disclosing trust asset calculations for three consecutive fiscal periods (263-265). The report details period-end net asset values ranging from approximately ¥35.2 to ¥36.3 billion, with consistent quarterly distributions of ¥5 per 10,000 units and benchmark price movements between 1.03% and 2.54%.

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DIAM Global High Dividend Stock Fund (Monthly Settlement Type) filed its extraordinary report disclosing trust asset calculations for three consecutive calculation periods (188th-190th) ending between October-December 2025. The report shows consistent monthly distributions of 45 yen per 10,000 units with growing net assets and positive period-over-period performance ranging from 2.12% to 3.45%.

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MHAM Australian Dollar Bond Fund (Monthly Dividend Type) filed a temporary report disclosing trust asset calculations and distribution details for three consecutive calculation periods (273rd-275th) from September to December 2025. The report includes fund performance metrics, net asset values, unit prices, and monthly dividend distributions of 5 yen per 10,000 units.

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One 割安日本株ファンド (One Undervalued Japan Stock Fund) filed an extraordinary report disclosing trust asset calculations and performance metrics for three consecutive calculation periods (164-166). The report shows increasing net asset values, distributions of 30 yen per 10,000 units, and positive period returns ranging from 1.38% to 5.03%.

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DIAM Emerging Market Bond Fund (DIAM新興資源国債券ファンド) filed an extraordinary report disclosing trust asset calculations for three consecutive periods (190-192) ending between October-December 2025. The report includes distribution payments of 30 yen per 10,000 units and period-end NAVs ranging from 5,810 to 5,976 yen per 10,000 units.

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DIAM High-Grade Foreign Bond Fund (DIAM高格付外債ファンド) filed an extraordinary report disclosing trust asset calculations and performance metrics for three consecutive calculation periods (202nd-204th) from September to December 2025. The report shows distribution payments of 10 yen per 10,000 units across all three periods, with period-end NAV ranging from 4,548 to 4,743 yen and performance returns between 1.41% to 3.28%.

GFOOT CO.,LTD.

2686 · 株式会社ジーフット

The company recognized an impairment loss of ¥121 million on a portion of its store assets and shared facilities as of January 7, 2026. This impairment loss will be recorded as an extraordinary loss in both the individual and consolidated financial statements for the third quarter of fiscal year ending February 2026.

RIGHT ON Co.,Ltd

7445 · 株式会社ライトオン

The company recorded special gains of 87 million yen in Q1 FY2026 (Sept-Nov 2025), comprising 58 million yen from store closure reserve reversals related to confirmed store closures and 29 million yen from warrant expiration gains. Offsetting these gains, the company recorded a special loss of 112 million yen due to impairment losses on newly acquired assets including shared assets, resulting in a net loss of 25 million yen.

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Global Security Equity Fund (3-month settlement type) reported its 40th calculation period results for the quarter ending December 17, 2025. The fund distributed 450 yen per 10,000 units and achieved a period return of 5.10%, with a period-end NAV of 10,875 yen per 10,000 units and total net assets of approximately 64.6 billion yen.

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DIAM J-REIT Open (Monthly Settlement Course) filed a temporary report disclosing trust asset calculations and distribution information for three consecutive periods (256th-258th) from September to December 2025. The report shows monthly dividend distributions of 25 yen per 10,000 units across all three periods, with total net assets ranging from 45.6 to 47.4 billion yen and period-end NAV fluctuating between 3,612 and 3,738 yen per 10,000 units.

LUCKLAND CO., LTD.

9612 · 株式会社ラックランド

The company recorded a provision for doubtful accounts of 599 million yen in the fourth quarter of fiscal year 2025 due to significantly reduced collectibility of long-term receivables from a major client. Despite this special loss, the company maintains its previously announced earnings and dividend forecasts due to strong recent performance.

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MHAM J-REIT Index Fund (Bi-monthly Settlement Type) filed its 13th calculation period report (October 16 - December 15, 2025) disclosing distribution payments of 50 yen per 10,000 units and a period-end NAV of 10,953 yen per 10,000 units. The fund achieved a period return of 3.71% with total trust assets of 133.36 million yen and 121.76 million units outstanding.

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This extraordinary report discloses the period-end calculations for the 49th accounting period (September 17 - December 15, 2025) of Global Allocation Open funds. The report presents end-of-period net assets, unit counts, base prices, distribution amounts, and intra-period return rates for two fund courses: Course B (no currency hedge) with 8.48% returns and Course D (limited currency hedge) with 1.82% returns.

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Frontier World Income Fund (フロンティア・ワールド・インカム・ファンド) filed an extraordinary report disclosing trust asset calculations for three consecutive calculation periods (233rd-235th) ending between September and December 2025. The report presents key fund metrics including distribution amounts of 15 yen per 10,000 units, total net assets ranging from 16.8 to 17.4 billion yen, and period returns ranging from 2.11% to 3.57%.

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DIAM Global REIT Index Fund (Bi-monthly Distribution Type) filed a periodic report for the 13th calculation period (October 15 - December 15, 2025). The fund distributed 45 yen per 10,000 units, achieved a period return of 2.76%, with total net assets of approximately 2.35 billion yen and a net asset value per unit of 12,440 yen after distribution.

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This is a periodic trust accounting disclosure for an Overseas Government Bond Fund (海外国債ファンド), reporting performance metrics across three calculation periods from September to December 2025. The report details distribution amounts of 5 yen per 10,000 units and Net Asset Values (NAV) ranging from approximately 8,981 to 9,230 yen, with positive period returns between 1.24% and 2.51%.

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MHAM J-REIT Index Fund (Monthly Distribution Type) reported its performance metrics and dividend distributions for three consecutive calculation periods (264th-266th) from September to December 2025. The fund distributed ¥50 per 10,000 units across all three periods, with period-end NAV ranging from ¥7,652 to ¥7,995 per 10,000 units and total assets fluctuating between ¥65.1 billion and ¥67.8 billion.