【To investors】Points of Attention related to Handling of Securities Option Contracts on SONY GROUP CORPORATION Shares

The implementation of dividend in kind of subsidiary shares (stock distribution spin-offs) of SONY GROUP CORPORATION (Code: 6758) is scheduled to take effect on October 1, 2025.
This is to notify, in association with the announcement(https://www.jpx.co.jp/english/news/2020/20250908-01.html) made by the Osaka Exchange, Inc. (OSE) of the handling of the Securities Option Contracts on the shares of SONY GROUP CORPORATION, the points of attention on JSCC’s clearing and settlement service.

1. Positions
The strike price and the quantity of the underlying security per 1 unit of the Securities Option Contract will be adjusted from September 30, 2025 (Tue.) using the ratio shown below. Therefore, there will be no adjustment of positions of the Option Contracts existing as of September 26, 2025 (Fri.).
Please note that trading of the Securities Option Contracts on said underlying security will be suspended on the ex-rights date of September 29, 2025 (Mon.).

R: Ratio　R = P1×S1 / (P1×S1 + P2×S2)
P1: The final price (including the final quote price) of SONY GROUP CORPORATION shares on the ex-rights date
P2: The final price (including the final quote price) of Sony Financial Group Inc. shares on the ex-rights date
S1: Number of issued shares of SONY GROUP CORPORATION (excluding own shares)
S2: Number of issued shares of Sony Financial Group Inc. (excluding own shares and shares held by SONY GROUP CORPORATION)

2. Settlement Price on Ex-rights Date
The price of the underlying security used to obtain the theoretical price in the calculation of the Settlement Price as of the ex-rights date (September 29, 2025 (Mon.)) shall be the price obtained by adjusting the final price of SONY GROUP CORPORATION shares on the same date with the ratio R (P1/R)※
※That is the sum of the final price of SONY GROUP CORPORATION shares and the final price of SONY FINANCIAL GROUP INC. shares adjusted according to the number of issued shares (P1/R = P1+P2×S2/S1).