SoftBank Results Presentation Deck

Transaction of Arm Shares 1. Accounting treatment of the acquisition of shares from SVF1 • In Aug 2023, 25% equivalent shares were acquired from SVF1. • Realized gain recorded at SVF was eliminated in consolidation as this was an intra-group transaction of subsidiary's shares. • Realized gain attributable to third-party investors was recorded in consolidated financial statements. Consolidated P/L No realized gain recorded (eliminated in consolidation) Increase in third-party interests ¥226.3B increase in costs (Incl. amount related to investments other than Arm) Consolidated B/S Third-party interests ¥226.3B increase in liabilities (Incl. amount related to investments other than Arm) 10

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