LEIFRAS Co., Ltd. entered into a share transfer agreement on September 16, 2026, to acquire A TO SPORTS INC., a children's soccer school operator in Victoria, British Columbia, Canada, for JPY 2,000,000 (approximately US$13,040). The transaction is expected to close on January 1, 2027, subject to customary conditions including shareholder approval and waiver of officer loans. Key-man provisions require Masato Takao to remain with the business for five years, alongside a non-compete obligation. This acquisition marks LEIFRAS's first entry into the North American market, leveraging its Japanese sports education expertise to establish a scalable international growth platform. The company operates in the youth sports education and community engagement industry.

LEIFRAS Co., Ltd. dismissed its auditor WWC, P.C. and appointed Forvis Mazars Japan Audit LLC as its new independent registered public accounting firm, effective after the completion of the third quarter fiscal year review. The company disclosed material weaknesses in internal controls identified by management for the fiscal year ended December 31, 2025, including insufficient U.S. GAAP expertise, lack of formalized financial reporting controls, and ineffective IT controls over segregation of duties and user access. WWC confirmed no disagreements with the company on accounting principles or auditing matters during the two most recent fiscal years. The transition aims to unify Japan-U.S. audit frameworks, enhance governance, and optimize costs while supporting potential dual listing plans. LEIFRAS Co., Ltd. operates in the youth sports education industry as a leading operator of children's sports schools and community engagement services in Japan.

LEIFRAS Co., Ltd. completed a stock transfer on July 1, 2026, to acquire SWIFT JAPAN Co., Ltd. in an all-cash transaction. The acquisition of the Target Company's issued and outstanding shares allows the company to begin operations of the Target Company's childcare businesses. LEIFRAS Co., Ltd. operates in the childcare and services industry.

LEIFRAS Co., Ltd. entered into a stock transfer agreement on June 23, 2026, to acquire SWIFT JAPAN Co., Ltd. for a cash consideration of JPY454,580,040 (US$2,857,556). The transaction, expected to become effective July 1, 2026, involves an absorption-type company split to transfer investment-related assets to SWIFT ESTATE Co., Ltd. prior to closing. LEIFRAS Co., Ltd. operates in the childcare facility operator industry in Japan.

LEIFRAS Co., Ltd. furnished its unaudited financial statements, notes, and Management’s Discussion and Analysis for the three months ended March 31, 2026. The filing also includes an investor presentation and press release dated June 18, 2026. The company operates in the Japanese market providing specialized services.