ACSL Ltd. (ACSL) hereby announces posting non-operating income (others) and non-operating expenses (bond issuance costs and foreign exchange loss) for the first quarter of the fiscal year ending December 31, 2025 (January 1, 2025 to March 31, 2025) as follows.

1．Details of Non-operating Income (Others)
35,103 thousand yen was recorded in non-operating income mainly due to income from reward for external lectures of drones and settlement upon termination of service.

2．Details of Non-operating Expenses (Bond Issuance Costs and Foreign Exchange Loss)
Bond issuance costs of 70,937 thousand yen were recorded in non-operating expenses for various costs of issuing convertible bonds with stock acquisition rights.
In addition, a foreign exchange loss of 20,962 thousand yen was recorded in non-operating expenses mainly due to revaluation of foreign currency denominated receivables in accordance with fluctuations in foreign exchange rates.

3．Outlook
Please refer to the “Consolidated Financial Results for the Three Months Ended March 31, 2025 (Under Japanese GAAP)” released today for the impact on financial results of the posting of non-operating income and expenses described above.

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