SORACOM and KDDI have jointly developed IoT SIMs and profile management functions compatible with the next-generation eSIM standard "SGP.32" for IoT devices, as defined by the GSM Association (GSMA) (Note 1), and have completed verification for commercialization. SORACOM will begin sequential service provision from July 7, 2026, and KDDI from the latter half of fiscal year 2026. This marks the first time (Note 2) for a domestic telecommunications carrier to commercially offer IoT SIMs and profile management functions compatible with "SGP.32". Currently, while IoT devices are utilized across various industries and sectors worldwide, the required specifications are diversifying. These include network redundancy for business continuity planning (BCP), high-volume communication for images and videos, and securing communication methods in countries with overseas roaming regulations. Furthermore, in traditional IoT communication, operations are generally based on the premise of using pre-contracted profiles. However, there is a growing demand for IoT communication that can flexibly adapt to future changes in the operating environment. "SGP.32" is a standard that allows for the remote switching of profiles within an IoT SIM without physically replacing the IoT SIM. Additionally, IoT SIMs and profile management functions compatible with "SGP.32" will enable the management, selection, and switching of profiles not only from SORACOM and KDDI but also from other telecommunications carriers (Note 3). This allows for the selection of the optimal profile according to the intended use and service area, and also enables remote re-selection of profiles in the event of future operational changes. The joint development of IoT SIMs and profile management functions compatible with "SGP.32" was realized through mutual technological cooperation, based on the comprehensive agreement on collaboration in the IoT field concluded by both companies in March 2025 (Note 4). ■ Features of "SGP.32"