Horii Food Service Co., Ltd. (Headquarters: Mito City, Ibaraki Prefecture, President: Akihisa Fujita, Securities Code: 3077, TOKYO PRO MARKET) is proceeding with the transfer of fixed assets and the restructuring of its headquarters and logistics system for Sushi Masu Foods Co., Ltd., which became a consolidated subsidiary on June 1, 2026. We emphasize that M&A is not merely an acquisition of a company, but rather a process of reviewing management resources after acquisition, organizing the business operation system, and leading to the growth of the entire group. The transfer of fixed assets in Sushi Masu Foods is one of the concrete initiatives that demonstrate our execution capabilities after acquisition within our roll-up M&A strategy. Sushi Masu Foods Became a Consolidated Subsidiary on June 1, 2026 At a board of directors meeting held on April 3, 2026, we resolved to acquire all issued shares of Sushi Masu Foods Co., Ltd. and make it a subsidiary. Sushi Masu Foods, founded in 1970 and headquartered in Yao City, Osaka Prefecture, operates takeaway sushi restaurants and bento businesses under the brand name "Sushimasu," primarily in the Kinki region, including Osaka, Hyogo, Kyoto, and Nara. Until now, we have operated our food and beverage business in the Eastern Japan area, centered in Northern Kanto. By adding Sushi Masu Foods to our group, we will acquire a business base in the Western Japan area and strengthen our system to respond to diversifying food demands by incorporating the mid-meal (chushoku) sector, such as takeaway sushi and bento. Transfer of Fixed Assets and System Restructuring Underway at Sushi Masu Foods We are proceeding with the procedures for the transfer of land, buildings, etc., owned by Sushi Masu Foods in Yao City, Osaka Prefecture, for the purpose of effective utilization of management resources and operational efficiency. At a board of directors meeting held on April 30, 2026, we resolved to conclude a provisional transfer agreement fo