8771 Q1 2027 Earnings Presentation

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Financial Results - eGuarantee INNOVATION IN FINANCE Financial Results For the Three Months Ended June 30 , 2026 Supplementary Briefing Materials Net Sales and Profit were in line with plan . Sales capabilities were steadily strengthened through the expansion of sales resources and improved operational efficiency , further enhancing the business foundation for future growth . eGuarantee , Inc. ( TSE Prime : 8771 ) • August 7 , 2026 Copyright © 2026 eGuarantee , Inc. All rights reserved . 1

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. Executive Summary Sales personnel is increasing through strengthened recruitment. By leveraging AI and digital systems to improve sales efficiency, we are accelerating the cultivation of the blue ocean market for accounts receivable guarantee services. 2 Three Months Ended June 30, 2025 Three Months Ended June 30, 2026 YoY Rate of Change Guarantee Liabilities （Billion Yen） 847.6 931.7 ＋9.9% Net Sales （Million Yen） 2,741 2,800 +2.1％ Gross profit （Million Yen） 2,031 2,074 +2.1% Ordinary profit （Million Yen） 1,294 1,412 +9.1% Financial Results Q1 Highlights Expansion of Sales Resources 【Increase in Sales Personnel】 • The largest increase in the Company's history, with more than 30 additional sales personnel. Sales personnel at the end of the fiscal year are expected to increase by approximately 30% year on year. 【Operational Efficiency Improvement】 • Established a quotation review meeting framework between Sales and Credit Assessment personnel to develop junior employees and prepare for future growth in contract volume. └Improved meeting efficiency through the introduction of AI systems. └Established a remote meeting environment for sales personnel while away from the office. • Appointed three AI specialists, including external personnel. 【Sales Channel Expansion】 • Formed new business alliances with Tama Shinkin Bank and Kyoto Chuo Shinkin Bank. Leverage Strategy • Partnerships with “Sales-Type Partners” exceeded 10 companies.

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q FY 2025 FY 2026 FY 2027 Guarantee Liabilities (Quarterly increase) 28.4 11.5 16.9 17.4 21.6 21.4 26.3 16.0 20.4 Guarantee Liabilities (Cumulative) 780.2 791.7 808.6 826.0 847.6 869.0 895.3 911.3 931.7 YoY 11.6% 8.2% 5.0% 9.9% 8.6% 9.8% 10.7% 10.3% 9.9% Guarantee Obligations (Cumulative) 1,512.0 1,613.1 1,703.0 1,885.2 2,105.7 2,312.8 2,451.7 2,644.3 2,760.5 700.0 750.0 800.0 850.0 900.0 950.0 Guarantee Liabilities and Guarantee Obligations trends Guarantee liabilities reached 931.7 billion yen, hitting a record high. The guarantee market is a large-scale market exceeding 200 trillion yen, and we expect further room for growth through the expansion of sales resources. 4 Guarantee Liabilities and Guarantee Obligations Trends 931.7 +9.9% YoY (Billion Yen） 847.6 (Guarantee Obligations) Total amount of guarantee limits established for each guaranteed client ■Guarantee Liabilities For contracts where outstanding receivables are identified, the amount represents the total receivables balance for each guaranteed company. For contracts where outstanding receivables are not identified, the amount represents the total guarantee limits established for each guaranteed company. ※Net sales=Guarantee Liabilities × Guarantee fee rate

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. 5 P&L: Financial Results (YoY) Net sales reached a record high of 2.8 billion yen as of the end of the first quarter, driven by an increase in new contractswhile maintaining a renewal rate of over 90%. Three Months Ended June 30, 2025 Three Months Ended June 30, 2026 YoY Rate of Change Guarantee Liabilities （Billion Yen） 847.6 931.7 +9.9% Net sales （Million Yen） 2,741 2,800 +2.1% Gross Profit （Million Yen） 2,031 2,074 +2.1% Gross Profit Margin 74.1% 74.1% 0.0pt SG&A （Million Yen） ▲768 ▲740 -3.6% Operating Profit （Million Yen） 1,262 1,334 +5.7% Operating Profit Margin 46.1% 47.6% +1.5pt Ordinary Profit （Million Yen） 1,294 1,412 +9.1% Net Sales Increased due to the accumulation of new contracts. However, the year-on-year growth rate remained modest, primarily because average contract price declined among management-level sales personnel during the second half of the fiscal year ending March 2026 as they devoted more resources to training junior employees. Gross Profit Margin Gross profit margin remained at the same level as the previous fiscal year, supported by a stable bankruptcy environment. Operating Profit Margin Improved by 1.6 percentage points year on year. Personnel expenses decreased by 37 million yen year on year due to differences in bonus payment timing, despite higher salaries resulting from increased headcount and base salary increases.(Bonuses were paid in Q1 FY2026 and Q2 FY2027.) Ordinary Profit Interest income increased due to higher interest rates and other factors. ※ 保証料率の算出方法：半期の保証料収益を年換算した値を、期末・中間期末の平均保証債務残高で除して算出。・保証料収益（年換算）：（期末累計－中間期末累計）× 2 ・平均保証債務残高：（期末残高＋中間期末残高）÷ 2

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. P&L: Progress Toward Full-Year Forecasts Ordinary profit progressed steadily, reaching 25.2% of the full-year financial results forecast. The Company expects to achieve its initial ordinary profit forecast for the 20th consecutive fiscal year. 6 Units(Million Yen) Fiscal Year Ending March 31, 2027 Initial Forecasts Three Months Ended June 30, 2026 Achievement Rate Net Sales 11,900 2,800 23.5％ Operating Profit 5,500 1,334 24.3％ Ordinary Profit 5,600 1,412 25.2％ Profit 3,800 953 25.1％ 0% 20% 40% 60% 80% 100% FY 2027 FY 2026 FY 2025 FY 2024 Quarterly Achievement Rate 1Q 2Q 3Q 4Q 23.9% 48.2% 74.5% 100.1% 22.8% 46.9% 73.3% 100.1% 24.4% 48.5% 75.2% 100.1% 25.2%

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. Consolidated Balance Sheet 7 Assets End of March 2026 Three Months Ended June 30, 2026 Rate of Change Current Assets 15,124 15,485 +2.4% Cash and deposits 12,713 11,104 -12.7% Prepaid expenses 1,290 1,191 -7.6% Securities 0 2,000 - Others 1,120 1,188 +6.1% Non-current assets 14,273 12,303 -13.8% Property, plant and equipment 1,974 1,966 -0.4% Intangible assets 145 169 +16.4% Investment securities 11,297 9,299 -17.7％ Others 855 867 +1.4% Total assets 29,398 27,789 -5.5% Liabilities End of March 2026 Three Months Ended June 30, 2026 Rate of Change Current liabilities 6,858 6,328 -7.7% Provision for guarantee obligations 562 559 -0.6% Advances received 5,030 4,854 -3.5% Income taxes payable 978 443 -54.7% Others 286 471 +64.7% Non-current liabilities 115 111 -3.4% Long-term accounts payable 115 111 -3.4% Total liabilities 6,973 6,440 -7.7% Net assets Shareholders’ equity 20,223 19,474 -3.7% Capital stock 3,991 3,991 0.0% Capital surplus 3,401 3,401 0.0% Retained earnings 14,319 13,453 -6.0% Treasury stock Δ1,488 Δ1,372 -7.8% Stock acquisition rights 156 156 0.0% Non-controlling interests 2,044 1,718 -16.0% Total net assets 22,424 21,349 -4.8% Total liabilities and net assets 29,398 27,789 -5.5% Current Assets • Cash and deposits decreased due to the payment of dividends and taxes. • As the Japanese government bonds recorded under investment securities reached maturity within one year, 2 Billion yen was reclassified to securities. Shareholders’ Equity • Treasury shares decreased by 116 million yen due to the exercise of stock options. Units(Million Yen)

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. Progress on Key Initiatives Expanding sales resources by hiring a record number of new graduates. Leveraging systems to improve sales efficiency and enable faster ramp-up of new hires. 8 Faster ramp-up Increase in headcount Expanding Business Reach into New Domains (Medium-to-Long Term) Expansion of Sales Resources and Strengthening AI- and Data- Driven Marketing Building a High-Leverage Model ・ Strengthening recruitment Initiatives ・Streamlining KPI management through system utilization. ・Standardizing highly replicable sales processes across the organization. ・ Enhancing consulting capabilities of junior sales staff through the use of AI ・ Advancing strategic projects for loan guarantees ・ Exploring and evaluating into overseas markets. Enhancing the Growth Model ・Full-scale launch of the “Sales-Type Partner” network. Expansion of sales channels ・Continuously expanding the network of matching partners. Evaluation and Comments ・Record increase of more than 30 sales personnel. Sales personnel are projected to increase by approximately 30% year on year by the end of the current fiscal year. ・Established a quotation review meeting framework between Sales and Credit Assessment personnel to develop junior employees and prepare for future growth in contract volume. └Improved meeting efficiency through the introduction of AI systems. └Established a remote meeting environment for sales personnel while away from the office. ・Appointed three AI specialists, including external personnel. ・Full-scale deployment of the Sales KPI management system ・Established an on-demand training environment ・Continued training for junior sales personnel to improve contract prices. ・ Formed new business alliances with Tama Shinkin Bank and Kyoto Chuo Shinkin Bank. ・ Partnerships with “Sales-Type Partners” exceeded 10 companies. ・The system is scheduled to be implemented by the end of the current fiscal year. ・Multiple projects are currently underway, primarily with corporate card businesses and early funding providers.

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. Expansion of Sales Resources The pace of workforce expansion is progressing as planned due to improved employee retention. Although second-year employees who recently joined the Company are acquiring contracts at a level comparable to employees with three or more years of experience, challenges remain in increasing contract price. 9 95 113 185 0 50 100 150 200 25年3月期 26年3月期 27年3月期 28年3月期営業人員数の推移 150 140 ～（Plan）（Plan） Increase in sales personnel Sales Channel Expansion ・ Partnership (May 1) ・ Partnership (June 15) Faster Ramp-up Quotation request rate 2nd Year 3rd to 10th year employees. 26.3% 24.7% Conversion Rate 2nd Year 3rd to 10th year employees. 15.6% 16.0% 2nd Year 3rd to 10th year employees. 350K Yen 750K Yen Pricing 2nd Year 3rd to 10th year employees. 27.5% 22.7% 2nd Year 3rd to 10th year employees. 20.6% 17.7% 2nd Year 3rd to 10th year employees. 390K Yen 900K Yen As of the end of April 2026 ※Included in the Financial Results For the Fiscal Year Ended March 31, 2026 Supplementary Briefing Materials As of the end of June 2026 Expansion of Sales Force through Hiring and Improved Retention FY25/3 FY26/3 FY27/3 FY28/3

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. Reference: Trends in Bankruptcy Cases and Guarantee Fee Rates Following the stabilization of the business environment after the COVID-19 pandemic, guarantee fee rates, which had remained stable, have shown a slight downward trend due to the increasing proportion of younger employees in the workforce. In the current fiscal year, guarantee fee rates are expected to remain broadly flat, maintaining the level at the end of the previous fiscalyear. 10 1.46% 1.44% 1.58% 1.63% 1.53% 1.46% 1.38% 1.34% 1.27% 1.26% 1.26% 1.32% 1.29% 1.24% 0.00% 0.20% 0.40% 0.60% 0.80% 1.00% 1.20% 1.40% 1.60% 1.80% 0 1000 2000 3000 4000 5000 6000 上期下期上期下期上期下期上期下期上期下期上期下期上期下期 2020 2021 2022 2023 2024 2025 2026 Bankruptcy cases and Average Guarantee fee rate 倒産件数平均保証料率 First Half Second Half First Half Second Half First Half Second Half First Half Second Half First Half Second Half First Half Second Half First Half Second Half Bankruptcy case Average Guarantee fee rate （According to Teikoku Databank）

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. Market Size of Accounts Receivable Financing The market size of accounts receivable transactions is approximately JPY 219 trillion. In comparison, the Company’s Guarantee Liabilities of 931.7 billion Yen highlight the significant scale of the addressable market, indicating substantial room for growth through improved awareness and penetration of the service. We are also advancing initiatives in the loan guarantee business, which addresses a market exceeding ¥500 trillion. 12 C.219Trillion Yen* Guarantee Liabilities 931.7Billion Yen Total Addressable MarketCredit risk guarantees are already highly penetrated in Europe. ・UK: 12-14% ・France: 30-35% ・Germany: Over 40% TAM Market Size of Accounts Receivable Financing SAM C.22Trillion Yen Serviceable Addressable Market If guarantee usage were to reach a level comparable to Europe (circa 10%), *Source: Bank of Japan, Flow of Funds Accounts (Japan’s Financial Accounts Statistics), time-series data (as of 2024). Market Size of Indirect Financing (Loans, etc.) Ｃ.543 Trillion Yen*

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. Generating Net Sales Without Internal Sales Resources — Sales Partner Model — While traditional sales processes were constrained by the number of sales personnel, limiting the scope of customer outreach,the Company is building a structure that enables sales-oriented partner companies to handle closing. This will be developed as a second pillar of a scalable customer acquisition model. 13 Current Sales process （Continue） The Company markets to matching-type partners Customer referrals from partners Credit Assessment Initial proposal to customers Detailed proposal to customers Closing of deals by the Company QR codes are provided to customers via sales-type partners. AI-powered credit assessment Detailed proposal to customers from sales-type partners Closing of deals by the sales-type partners Sales Partner Model （New） The Company markets to sales-type partners ⇨ The model drives growth through a multiplication effect of the number of agents and customers per agent, resulting in higher scalability than direct sales. ⇨ Customers scan the QR code on their smartphones to receive product details. ⇨ AI-driven proposal generation ⇨ Key information explained via video FY 2026 Alliance with Sales-Type Partners etc. ⇨ Continuously expanding matching-type partner companies, including credit unions. ＊ *A group company of Idea Soken Tax Accountant Corporation

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. Capital Allocation Policy We achieve stable growth in operating cash flow on an annual basis. Due to the nature of our business model, which requires only modest capital expenditures to support growth, cash accumulates on our balance sheet. While making growth investments for the future, we aim to enhance corporate value through a high level of shareholder returns. Operating Cash Flow C.4Billion Yen／Year ＋ Cash on Hand C.12Billion Yen Growth Investment Human Capital Investment AI Investment Peripheral Businesses Loan Guarantee Business Buy Backs Remaining capacity: approx. ¥4.0 billion(Cumulative ¥10.0 billion acquired for FY2026–FY2028) Financial Targets ROE 20％ ROIC 20％ Continuous Improvement of DOE Fundamental Policy ・Positioning profit distribution to shareholders as one of its key management priorities while making forward-looking growth investments, the Company is continuously working to strengthen shareholder returns. ・Implementing dividends aiming for a dividend payout ratio of approximately 100%, taking into account the amounts required for growth investments and as a provision against risks in the credit risk guarantee business. *2 Based on the closing price as of July 31, 2026 15 *1 *1 As this is a business with minimal capital expenditure, operating cash flow is approximately equal to free cash flow. Shareholder Return Enhancement of Corporate Value Achieve both growth and capital allocation simultaneously *2 Forecast for FY27/3 Approx. 4.6% Dividend Yield Capital Required for Growth Investment Capital Required as a Risk Buffer （Guarantee Liabilitiesー Amounts re-insured by financial institutions, etc.） ×8～12% Target Payout Ratio 100％ Progressive Dividend 18th Consecutive Year of Dividend Increase (Expected)

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. Dividend Policy Recognizing that it is currently possible to provide further returns to shareholders, we will implement dividends with a target payout ratio of 100%. In order to enhance opportunities for shareholder returns, we will change our dividend frequency from once a year to twice a year. 16 Trend of Payout Ratio Trend of Dividend per Shares (For dividends prior to the fiscal year ended March 2018, amounts are stated on a post-stock split basis.) Forecast Shareholder Return Policy Shareholder Return Policy Payout ratio Progressive dividends (no dividend cuts)100% 0.0 20.0 40.0 60.0 80.0 100.0 101112131415161718192021222324252627 0 20 40 60 80 100 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 (%) (Yen) Payout Ratio 100% Dividend Forecast for the Fiscal Year Ending March 2027 84Yen 18th Consecutive Year of Dividend Increase (Expected)

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. 10,000 723 2,043 2,997 235 4,000 Shareholder Return Policy FY2026Q1 FY2026Q2 FY2026Q3 FY2026Q4 End of FY2028 Shareholder Returns（Acquisition of Treasury Shares） On May 28, 2025, the Company resolved to continuously implement the flexible purchase of treasury shares, and as of January 2026, approximately 6.0 billion yen of treasury shares have been purchased. The Company aims to purchase a total of 10.0 billion yen of treasury shares by the end of the fiscal year ending March 31, 2028. ROE and ROIC forecasts for the current fiscal year are expected to rise toward the target of 20% set in the medium-term business plan. 17 14.6 14.5 14.9 15.3 15.1 16.2 21 22 23 24 25 26 27 28 13.7 14.3 14 15.1 14.6 16.4 21 22 23 24 25 26 27 28 20 20 Shareholder Return Policy Targeting JPY 10.0 Billion in Share Buybacks by the End of FY2028/3, Conducted Continuously and Flexibly Acquisition Period 4 months Average Acquisition Price: JPY 1,497 Maximum Number of Shares to be Acquired: 3 million shares Maximum Amount for Share Buybacks: JPY 3.0 billion Average Acquisition Price: JPY 1,750 （Million Yen） Resolved on Oct 30, 2025 ROE Increase Driven by Acquisition of Treasury Shares End of FY Forecast End of FY Forecast ROIC Increase Driven by Acquisition of Treasury Shares ROE (%) ROIC (%) Maximum Number of Shares to be Acquired: 3 million shares Maximum Amount for Share Buybacks: JPY 3.0 billion 18.6 18.7 Resolved on May 28, 2025 Acquisition Period 3 months

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 19 Company Overview Company Information Name eGuarantee, Inc. Date of Establishment September 8, 2000 Representative Masanori Eto, President and Chief Executive Officer Address Akasaka BizTower 5-3-1 Akasaka, Minato-ku Tokyo 107-6337, Japan Capital 3.99 Billion Yen (As of March 31, 2026) Number of Employees 194 employees (As of March 31, 2026) Stock Change Registration Prime Market of the Tokyo Stock Exchange(8771) Major Business Areas Underwriting and securitizing credit risks Vision Visualize Credit and Driving The Economy Management Philosophy We support new corporate initiatives and the growth of a vibrant society by granting credit through credit risk underwritings and distributing social resources appropriately. We always create financial services that are advanced and help build dreams by going beyond our management resources, cooperating with trusted partners and leveraging in-house expertise. We strive to be a company that values free thinking, nurturing talented and trusted employees who can think and act independently. 24 consecutive years of net sales and profit growth President and CEO Masanori Eto

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. 20 Vision Visualize Credit and Driving The Economy Guarantees have the power to significantly transform both business-to-business transactions and corporate lending. If there is big data on transactions, it is quicker and easier to search for the better aspect of a company. And if the risk is shared among all of us, we can underwrite large risks. Both large and small companies can take on more challenges without being tied down by more risks. Guarantees will certainly become a major field of finance sector. We have faith in this and we will continue to push forward.

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. 2.5 3.1 4.4 5.5 7 8.5 1011.313 14 22 26 30 35 37 40 84 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024 2026 売上高経常利益 Net Sales Ranked 4th in Dividend Yield Among Listed Companies with Six or More Consecutive Years of Dividend Increases 15th Among TSE Prime Market Companies c.50% Profile of eGuarantee The only publicly listed company in Japan specializing in credit guarantee services, with the No.1 domestic market share. Leveraging a highly productive business model, the Company has achieved 24 consecutive years of revenue and profit growth. Beginning with the fiscal year ending March 2027, the Company has revised its shareholder return policy to target a dividend payout ratio of 100%. 21 Market Share in Japan for Accounts Receivable Guarantee Services No.1 As of March 31, 2026 Guarantee Obligation 2.7T yen Japan's Only Listed Company Dedicated Solely to Guarantee Services Number of Companies Covered by eGuarantee's Services 580K companies 24 consecutive years of net sales and profit growth Operating profit margin Ordinary Profit per Employee Ｃ.24M Yen Interest-bearing debt０yen Debt-Free Management Dividend Payout Ratio Policy 100% 17 Consecutive Years of Dividend Increases 3rd Among Companies Listed on the TSE *1 As of March 31, 2026 As of March 31, 2026 *2 *3 Average of past 3years *1 Source: Diamond Zai Online, “Consecutive Revenue and Profit Growth Ranking [2026 Edition]: Pan Pacific International Holdi ngs Ranked No.1 with 34 Consecutive Years — 45 Long-Term Stable Growth Stocks with Continued Revenue and Profit Growth” (published on February 23, 2026). *2 Source: EDINET DB, “Operating Margin Ranking — Top 100 Listed Companies” (as of May 13, 2026). *3 Source: Kabutan, "38 Consecuti ve Dividend Increase Stocks with Dividend Yields Above 3% (Part 2)," published on July 20, 2026. The list includes companies with market capitalizations of JPY 80 billion to JPY 250 billion as of July 16, 2026. Forecast Ordinary Profit

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. A credit risk platform that converts transaction risks into investment opportunities. We underwrite the 【risk associated with uncollectible sales credit】 held by companies, appropriately assess and diversify it, and convert it into 【risk from which profit can be earned】 for institutional investors and financial institutions to distribute. A mechanism that connects risk originators with risk takers. The source of our competitiveness is Japan’s largest big data on corporate credit risk. 22 Investors and Financial Institutions （Risk takers） Accounts Receivable Transactions Risk Guarantee Guarantee fee Credit Assessment Client Companies (Risk Originators) Business Partners SlicePriceScore Analyze and Quantify Credit Risk Pricing Guarantee Fees for Each Business Partner Diversify Risk Through Smaller Exposures Japan’s largest corporate credit database. Unique Big Data Securitize Underwrite credit risk Convert it into investment opportunities Securitize and diversify Underwriting Decision DataVarious Credit Data Return （reinsurance fee） Stability-Oriented Low Risk, Low Return Balanced Medium Risk, Medium Return Growth-Oriented High Risk, High Return The scope of underwriting is not limited to sales credit, but is expanding to the entire credit risk spectrum, including loan receivables.

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. 23 Revenue structure: A high-margin recurring revenue model built on accumulating guaranteed liabilities Net Sales Costs Guarantee Liabilities Acquired liabilities per Sales personnel Over90%is driven by renewal demand Calculate bankruptcy possibilities for each underwritten company to set guarantee fee rates. Example Company A’s Bankruptcy possibility 0.9% Company A’s Guarantee Fee Rate 1.8% SG&A Sales personnel costs* Guarantee fee rate 1.24% Operating Profit Securitization Costs* Cost to Securitize Risks Securitized Guarantee Liabilities Re-insurance Fee rate Cost ratio c.24% Risks retained within the Group. Guarantee Liabilities Underwritten by eG Default Rate Sales Personnel Personnel cost per employee SG&A Ratio c.26% × At a certain multiple Referral Fee paid to business partners Guarantee Fee from referral 10% *Cost ratio and SG&A ratio are based on the average of the past three fiscal years. Ranked 15th among companies listed on the Tokyo Stock Exchange. *2 Source: EDINET DB, “Operating Margin Ranking — Top 100 Listed Companies” (as of May 13, 2026). Once implemented, the guarantee service becomes embedded in customers’ credit management processes, resulting in a recurring business model with a contract renewal rate of over 90%. A recurring revenue model where guarantee liabilities continue to accumulate steadily, driven by high contracts renewal rates. Achieved an average operating profit margin of 50% over the past three fiscal years. *1 Key components Sales Personnel Guarantee Fee Rate Other expenses (office rent, etc.) Operating profit margin Ｃ.50% *2

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. Sources of Competitive Advantage： Unique Credit Big Data Accumulated credit data on intercompany transactions supports pricing, securitization, and customer acquisition, creating entry barriers that strengthen as more risk is underwritten. 24 Sources of Competitive Advantage One of Japan’s largest big data on corporate credit risk Number of Companies Assessed per Year Number of Guaranteed Companies Daily Data Acquisition Volume Guarantee Obligation 360K Companies 580K Companies 2.6MData Items 2.7Trillion Yen Increase in B2B Transaction Data Assessment Capabilities improve Product enhancement Customer increase Profit Increase Reinvest Improving data precision Utilization of Data Calculation of Bankruptcy Possibilities and Appropriate Pricing Customer acquisition for both sellers (clients) and buyers (investors) Further Accumulation of Transaction Data Calculates the bankruptcy Possibilities of each company based on accumulated data. Determines prices for risk underwriting on statistical grounds. Diversifies large risks into small portions and provides them to over 20 securitization partners (including 12 funds) as products matching their risk appetite. Supported by data-backed pricing, the Company attracts a large number of clients and institutional investors, driving continued market expansion. Collected transaction and financial data strengthen our unique Big Data, further improving the accuracy of risk estimation. Risk securitization and product structuring by risk/return profile Data accumulation expands the scope of under writable risks The accuracy of bankruptcy possibility estimation improves as the number of credit assessment increases Intercompany transaction data continues to expand through growth in both the customer base and the number of credit assessment requests.

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. Examples of Proprietary Data Instead of the traditional quantitative and static corporate credit assessments based on financial statements conducted by financial institutions, we perform qualitative and dynamic corporate credit assessments using big data, such as inter-company payment status. This expands the base of companies eligible for credit guarantees and supports the challenges of many enterprises. 25 Example 2: On-Site Survey Data Example 3: Digital & Open Data Example 4: Management & Organizational Data Daily Data Acquisition and Registration Volume 2.6M Data Items Industry-Wide Deterioration in Funding Conditions Number of Companies Assessed per Year 360K Companies Types of Vehicles Parked in the Parking Lot On-Site Images via Google Maps Perceived affluence and positivity of the environment. Workplace Conditions(e.g., Broken Windows) CEO–Successor Relationship CEO Succession History Customer Feedback on Products Changes in Online Ratings and Review Volumes Number of YouTube Uploads and Views Executive Social Media Activity and Posting Frequency Media and News Coverage Changes in Key Assets of the Representative Recruitment Information and Employee Reviews Corporate Website Update Frequency and Advertising Activity Value Chain and Company Strengths CEO Age and Successor Availability Guarantee Obligation 2.7T Yen Change in payment method Example 1:Infrastructure and Transaction Data Delays in payment of utility bills (electricity, gas, etc.) Information on deteriorating cash flow across the industry Requests for changes to payment terms (payment sites) Industry reputation Payment delays to other companies Guarantee requests from multiple companies

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. A one-of-a-kind market positioning While leveraging our unique ‘Personnel-Linked’ model, in which highly productive human resources generate earnings combined with a recurring revenue (stock-based) structure, we are adding a ‘leverage-type’ engine utilizing our agent network and AI. These two growth drivers will accelerate the expansion of our earnings. 26 ■Business Model Characteristics Recurring × Leverage Recurring × Personnel-Linked Transaction x Leverage Transaction × Personnel-Linked Mature SaaS Model Post-Breakeven SaaS Model Content IP Model Platform Investment-Led Model Advertising Platform Model Current Position of eGuarantee Mobile Carrier Model Insurance Company Model Restaurant & Retail Chain Model Human Resources Services Model Contract Development Model Retainer- Based Model Subscription × 0 Marginal Cost Similar Model, Lower Profitability Recurring Hit Content Sales Investment-Driven Losses Ad Volume × Fixed Infrastructure Stable Revenue × Heavy Capex Annual Renewal × Agency Reliance Store Expansion × Labor Costs Matches × Staff Utilization Projects × Man-Months Contracts × Headcount (Time) eG現状約50% eG現状約50% Advertising Platform Model Mature SaaS ModelContent IP Model Saas Post-Break PF Mobile Carrier Model Insurance Company Model Retainer R&R HR ServiceCD Model Operating Profit Margin Ｃ30% Leverage-Type Transaction Type Transaction × Personnel-Linked personnel-linked model Recurring Type Recurring × Leverage-Type Recurring × Personnel-Linked Transaction x Leverage-Type Operating Profit Margin Operating Profit Margin c.50%* Current Position Future Position Ordinary Profit C.54% Keyence * Positions are based on the Company's estimates. Ordinary profit margin is as of June 30, 2027. Keyence Model In-house Development × Direct Sales

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. 27 List of Business Partners ● 地方銀行 ※地域・銀行コード順三泉トラスト保険サービス株式会社株式会社阪和アルファビジネス日本製紙総合開発リスクマネジメント Local Banks Securities companies Other banks Leasing Companies Shinkin banks (regional cooperative banks) and credit unions Insurance Agencies 金沢信用金庫 ●商社系 ●銀行・メーカー系 Tax accountants and CPAs Others ●その他（As of the end of June 2026） ※Sorted by prefecture (and by bank code within the same prefecture) ※in Japanese syllabary order ※in Japanese syllabary order ※in Japanese syllabary order ※in Japanese syllabary order ※in Japanese syllabary order ※in Japanese syllabary order ※in Japanese syllabary order

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. 29 Sustainability Sustainability Policy Since its establishment, eGuarantee, Inc. has focused its management resources on the assumption of credit risk and securitization businesses, with the aim of building a vibrant and prosperous society through the provision of credit across industries and the efficient allocation of social resources. We believe that continuing our role as a market maker for risk—by engaging in the assumption and securitization of credit risk—contributes to the resolution of social issues. Through our business activities, we will promote sustainability initiatives by appropriately allocating social resources to areas such as renewable energy and social businesses. ● Initiatives on the Environment Advancement of Renewable Energy Business We support renewable energy-related commercial transactions, including solar, biomass, and wind power, through our guarantee services. By assuming the credit risk associated with installation contractors when purchasing equipment from manufacturers, we facilitate smoother procurement and thereby contribute to the broader adoption and expansion of renewable energy projects. Contribution to the Sustainable Use of Marine Resources We support transactions related to aquaculture through our guarantee services and contribute to the sustainable use of marine resources. By assuming the credit risk between feed suppliers and aquaculture operators, we help create an environment in which aquaculture operators can procure feed in a stable manner, thereby supporting the expansion of the aquaculture industry. Response to Climate Change GHG emissions for the fiscal year ended March 31, 2026, were 93t (indirect emissions from electricity consumption, Scope 2). We have set a target to achieve net-zero Scope 2 emissions by the fiscal year ending March 31, 2031 (FY2030). We aim to realize a decarbonized society through thorough energy conservation, electricity saving, and the utilization of renewable energy. ● Initiatives on the Society Support for start-ups Through our guarantee services, we provide start- ups and sole proprietors with underwriting capabilities and risk-taking capacity comparable to those of large corporations. By enabling businesses to obtain credit support, we help facilitate smoother business-to-business transactions, thereby supporting further growth of start-ups and the sustainable business operations of sole proprietors. Promotion of Health and Welfare We support transactions with hospitals and social welfare corporations through our guarantee services, thereby contributing to the resolution of social issues such as long-term care and elderly welfare. By assuming credit risk and extending payment terms for equipment and other purchases, we help improve the cash flow of small and medium-sized long-term care providers, supporting the stable continuation of welfare services. Contribution to Regional Revitalization With the widespread adoption of the internet, direct transactions between regional companies and firms in urban areas or other prefectures have increased; however, the inability to properly assess counterparty credit risk has led to a rising risk of payment defaults. Through our guarantee services, we assume such credit risk, thereby expanding the range of business transaction options available to local companies and contributing to regional development. Section Guarantee Liabilities (Billion Yen） Guarantee liabilities related to solutions to environmental issues (E) 26.7 Guarantee liabilities related to solutions to social issues (S) 36.8 Guarantee liabilities related to regional revitalization (S) 339.0 Guarantee liabilities related to start-ups, etc. (S) 96.8 Total 499.3

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. 31 Key Performance Indicators and Financial Performance Fiscal Year Ended March 31, 2024 Fiscal Year Ended March 31, 2025 Fiscal Year Ended March 31, 2026 FY 2027 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 1Q Sales personnel 109 95 113 Guarantee Liabilities （Billion yen） 6,993 7,318 7,699 7,518 7,802 7,917 8,086 8,260 8,476 8,690 8,953 9,113 9,317 Guarantee fee rate - 1.27% - 1.26% - 1.26% - 1.32% - 1.29% - 1.24% - Net sales （Million yen） 2,240 4,501 6,821 9,165 2,406 4,878 7,493 10,224 2,741 5,488 8,253 11,029 2,800 Gross profit （Million yen） 1,855 3,688 5,601 7,368 1,849 3,761 5,838 7,818 2,031 3,979 6,030 8,072 2,074 Gross Profit Margin 82.81% 81.95% 82.13% 80.39% 76.82% 77.10% 77.91% 76.47% 74.10% 72.51% 73.06% 73.19% 74.06% SG&A （Million yen） ▲704 ▲1,340 ▲1,970 ▲2,518 ▲681 ▲1,381 ▲2,096 ▲2,715 ▲768 ▲1,467 ▲2,157 ▲2,871 ▲740 Operating profit （Million yen） 1,150 2,348 3,631 4,850 1,168 2,380 3,741 5,103 1,262 2,512 3,872 5,201 1,334 Operating profit margin 51.38% 52.18% 53.24% 52.92% 48.53% 48.78% 49.93% 49.92% 46.07% 45.78% 46.92% 47.16% 47.64% Ordinary profit （Million Yen) 1,169 2,360 3,652 4,902 1,187 2,438 3,812 5,203 1,294 2,568 3,984 5,302 1,412 EPS（yen） 68 73 77

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I N N O V A T I O N I N F I N A N C E Copyright © 2026 eGuarantee, Inc. All rights reserved. 32 This document is provided solely for the purpose of offering information regarding management strategy and is not intended as a solicitation for investment in securities issued by the Company. This document contains forward-looking statements, including forecasts, plans, and targets related to the Company. These statements are based on information currently available to the Company and assumptions deemed reasonable at the time of preparation. Accordingly, such statements are subject to uncertainties, and actual results may differ materially from those expressed or implied herein due to various factors, including changes in underlying assumptions or the emergence of unforeseen circumstances. Information regarding parties other than the Company included in this document has been derived from publicly available sources. The Company has not independently verified the accuracy or appropriateness of such information and makes no representation or warranty regarding it. Important Notice Regarding This Document

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