Notice of the Merger by Absorption of DeCurret DCP Inc.

 DeCurret Holdings, Inc. (HQ: Chiyoda-ward, Tokyo Japan, President and Representative Director: Satoshi Murabayashi; hereinafter “the Company”) hereby announces that it has resolved to merge with its wholly owned subsidiary, DeCurret DCP Inc. (Headquarters: Chiyoda-ku, Tokyo; Representative Director, President, CEO and COO: Yoshio Hirako; hereinafter “DeCurret DCP”) effective July 1, 2026 (scheduled). 
 As a result of this absorption merger, DeCurret DCP will be dissolved, and the surviving company, the Company, will succeed to all of DeCurret DCP’s businesses, assets, and liabilities.
 Please note that there will be no changes to the Company’s location, the titles and names of its representatives, its capital, or its fiscal year-end as a result of this absorption merger.

1.Purpose of this Merger by Absorption

 In December 2021, we transitioned to a holding company structure. Since February 2022, our wholly owned subsidiary, DeCurret DCP, has been operating exclusively in the digital currency business. Meanwhile, we have been advancing our management strategy with the aim of resolving various social issues through the development of the digital currency DCJPY and the platform that supports its operation.

 However, given the rapidly evolving social and market environment surrounding digital currencies—such as tokenized deposits and stablecoins—both domestically and internationally, we have concluded that it is necessary to improve operational efficiency and accelerate decision-making.
 Under the new structure, we will strive to improve management efficiency, strengthen governance, and accelerate decision-making.

2.Summary of the Merger by Absorption

(1) Schedule of the Merger by Absorption
March 24, 2026 (Tuesday) — Date of Board of Directors’ Resolution
March 31, 2026 (Tuesday) — Date of Execution of the Absorption-Type Merger Agreement
July 1, 2026 (Wednesday) — Effective Date of the Absorption-Type Merger (Scheduled)
(Note) As this merger constitutes a simplified merger for our company as defined in the main text of Article 796, Paragraph 2 of the Companies Act, and a summary merger for DeCurret DCP as defined in the main text of Article 784, Paragraph 1 of the Companies Act, no general meeting of shareholders will be held to approve the merger agreement in either case.

(2) The Method of This Merger by Absorption 　
This is a merger by absorption in which our company serves as the surviving entity and DeCurret DCP as the dissolving entity.

(3) Details of the Allotment in Connection with This Absorption-Type Merger
Since DeCurret DCP is a wholly owned subsidiary of our company, no shares or other monetary consideration will be allocated in connection with this absorption-type merger.

(4) Treatment of Stock Options and Bonds with Stock Options in Connection with This Absorption-Type Merger
No Applicable items.

3. Overview of the Companies Involved in the Merger (as of April 1, 2026)

(1)Surviving Company

(2) Dissolved Company

4.Status Following the Merger

Through this absorption-type merger, our company will succeed the business of the dissolved company. There will be no changes to our company’s location, the titles of our representatives, our capital, or our fiscal year-end.