GATES Inc. (Headquarters: Shinjuku-ku, Tokyo; hereinafter "GATES"), operator of the grid-connected battery platform "TIK TAK" (pronounced "Chiku Taku"), has newly begun handling "Completed (Developed) Projects for Grid-Connected Batteries (developed projects and projects with completed construction)." In addition to the "projects with acquired rights" matching service previously offered, by enabling the buying and selling of completed projects, the platform will evolve into a comprehensive infrastructure investment platform that meets the diverse needs of both investors and businesses. ■ Background of Service Expansion The market for "grid-connected batteries," which adjust the output fluctuations of renewable energy to achieve carbon neutrality by 2050, is rapidly growing. Since the release of "TIK TAK" at the end of 2025, we have received feedback from over 300 businesses, including the following: Challenges for Buyers (Investors/Businesses) "We want to acquire projects that can be immediately monetized through power sales and market transactions, while reliably utilizing tax incentives such as lump-sum depreciation, and avoiding the risks of EPC (Engineering, Procurement, Construction) delays and rising material costs." Challenges for Sellers (Developers/EPC Businesses) "We want a reliable exit route to sell high-quality assets that have completed development and operation at a fair price, and use the funds for the next development." To meet these increasingly sophisticated needs accompanying market maturation, GATES will leverage its extensive expertise across real estate, renewable energy, and finance to promote the formation of a secondary market for grid-connected batteries, a pioneering move in Japan. ■ Key Features and Benefits of Handling "Completed (Developed) Projects" By starting to handle completed projects, "TIK TAK" will provide significant business benefits to both buyers and sellers. Benefits for Buyers (Investors/New Entrant Businesses) Immediate