Findings of Investigation by the Special Investigation Committee March 31, 2026 Toshiya Natori, Attorney-at-law, SHIN MARUNOUCHI LAW FIRM Tomohiro Hen, Attorney-at-law, Nagashima Ohno & Tsunematsu Yasunori Sato, Certified Public Accountant, Deloitte Tohmatsu LLC Outline of Investigation (1) The Special Investigation Committee (the "Committee") was retained by KDDI on January 14, 2026 to investigate the circular transactions lacking substance at BIGLOBE and G-PLAN (the "Fictitious Circular Transactions"). ◼ ...