Q&A regarding future reorganization proceedings

April 20, 2026
To All Creditors Reorganization Company Nakagawa Kikaku Kensetsu K.K. Trustee Attorney Daichi Takagi

　On March 23, 2026, the Company submitted to the Osaka District Court a proposed reorganization plan (the "Proposed Reorganization Plan"), which included a payment method for reorganization creditors and other creditors. On March 23, 2026, the Company submitted a proposed reorganization plan (the "Proposed Reorganization Plan") to the Osaka District Court, and received an order on April 14, 2026 to submit the Proposed Reorganization Plan to a resolution. Creditors will be asked to vote in writing to approve or disapprove the Proposed Reorganization Plan.
　We have prepared the following questions and answers regarding the reorganization proceedings, which we would like you to review.


1 Questions and answers about the reorganization proceedings
Q1 How will the reorganization proceedings proceed?
　A1 Creditors will receive the proposed reorganization plan around the middle of April 2026. Please check the contents of the plan and cast your vote by using the enclosed ballot.
　　　The deadline for voting is May 26, 2026 (must arrive by this date). Please vote as soon as possible.
　　　If the proposed reorganization plan is approved as a result of the voting (see Q03) and the court approves the plan, the rights will be modified in accordance with the contents of the proposed reorganization plan, and the amount stated in the proposed plan will be repaid to all creditors.


2 Questions and answers about the proposed reorganization plan
Q1 When exactly will the repayment date be?
　A1 The proposed reorganization plan calls for the first payment and the second payment of general reorganization claims. The first payment will be made in a lump sum by the end of the month that includes the day on which six months have passed since the date of the reorganization plan approval.
　　　If the reorganization plan is approved in May 2026, the first payment will be made by the end of November 2026, so please return the "Designation of Account to Receive Payment" enclosed with this reorganization plan as soon as possible.
　　　The repayment may be delayed from the above schedule depending on the progress of the reorganization proceedings and the arrival of the "Designation of Account for Receipt of Repayment". We would like to ask all creditors for their cooperation in promptly submitting the "Voting Slip" and "Designation of Account for Receipt of Repayment".


3 Questions and answers about the resolution of the Proposed Reorganization Plan
Q1 How much consent is required to pass the Proposed Reorganization Plan?
　A1 The requirements for passage regarding the Proposed Reorganization Plan are as follows for each of the following two sets of votes. If no vote is taken, it will be treated as if it were legally disapproved (see Q06).
　　　We would appreciate your understanding of the contents of the Proposed Reorganization Plan and urge you to consider voting in the direction of consent.
　　　Consent of the holders of more than one-half of the total voting rights of the reorganization creditors
・Consent of the holders of more than two-thirds of the total voting rights of the reorganization security interest holders

　Q2 How can I vote?
　A2 Please fill out the "Voting Slip" enclosed with this reorganization plan and submit it by mail or in person to "Daichi Takagi, Trustee, Nakagawa Kikaku Kensetsu K.K., the reorganization company" using the enclosed return envelope. Please note that voting by fax is invalid. Please note that voting ballots cannot be photocopied.
　　　In order to realize early repayment, please submit the "Designation of Account for Receipt of Repayment" at the same time as the voting ballot (see Q08).

　Q3 I would like to vote by proxy. Do I need to sign and seal the voting ballot as proxy?
　A3 If you agree with the contents of the proposed plan after signing and sealing as proxy, please return the form with a circle in the "consent" column.

　Q4 It is a hassle to return the voting slip, so if it is going to be approved anyway, I would prefer not to submit it, is that okay?
　A4 If the voting slip is not returned, it will be treated as if it were legally disapproved, and the possibility of proceeding to bankruptcy proceedings will increase because the consent required for approval (a majority for general creditors) will not be obtained. In addition, by submitting the "Designation of Account for Receipt of Repayment" at the same time, if the resolution is passed and approved, preparations for repayment can be made as soon as possible. We would appreciate your understanding of the contents of this proposed reorganization plan and urge you to consider voting in favor of it.

　Q5 What happens if a vote is not cast or cannot be submitted by the submission deadline? Also, what happens if the voting ballot is incomplete?
　A5 Votes not cast or incompletely described by the submission deadline will normally be treated as invalid. Since the possibility of approval of the proposed plan will be reduced, please refer to the description guidelines and vote within the voting period with no incomplete descriptions.


4 Questions and Answers about Repayment
Q1 Will the repayment amount stated in the Proposed Reorganization Plan be paid even if the Proposed Reorganization Plan is not approved?
　A1 The amount of repayment stated in the Proposed Reorganization Plan is the amount that would be paid if the Proposed Reorganization Plan is approved and confirmed. In such case, the Company will not be able to receive payment from Regional Mirai Group, Inc.
　　　If the Company subsequently moves into bankruptcy proceedings, the dividend is expected to be less than the amount of repayment described in the Proposed Reorganization Plan. In the event of bankruptcy, the expected liquidation dividend rate was 4.87% as of the record date in the submission of the proposed reorganization plan, i.e., the date of the decision to commence reorganization proceedings (as of October 20, 2026), but it is expected to be less than that.

　Q2 What should I do to receive reimbursement?
　A2 Please fill out the "Designation of Account for Receiving Repayment" enclosed with this reorganization plan and return it to the court together with the voting slip. In addition, in order to facilitate the transfer procedure, please enclose a copy of the part of the bankbook, etc. where the account name, account number, etc. are written (e.g., on the back of the cover page).

　Q3 Is there any other way to receive the money other than by wire transfer?
　A3 In order to facilitate payment to a large number of reorganization creditors, we ask for your cooperation in making payments through the transfer procedure.
　　　However, there is another way to receive your payment other than by wire transfer, which is to pick it up at our head office (Osaka Head Office).
When receiving the loan in person, you will need to submit documents and other information that confirm your relationship with the person who filed the claim or the person who filed the claim, so please contact the trustee's office listed below in advance.

　Q4 Does the account to be designated have to be the account of the credit filer?
　A4 In order to ensure smooth payment to a large number of reorganization creditors, only accounts in the name of the person who filed the proof of claim (or in the name of a proxy if the proof of claim was filed by a proxy) will be accepted.
However, depending on the circumstances, this may be possible on a case-by-case basis, so please contact the Trustee's Office.

<Inquiries regarding voting and payment receipt accounts>
Lawyers at Kansai Law & Patent Office (Office of the Trustee of the Reorganized Company Nakagawa Construction Co.
Office hours: Monday through Friday (except holidays) 10:00-17:00
Telephone number: 06-6231-3210
(Please refrain from contacting the court directly as much as possible. Please refrain from contacting the court directly as much as possible.)

... and upwards

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