Sony Group announces estimated distribution ratio for financial business spin-off

Sony Group Corporation announced on September 17, 2025, the estimated distribution asset ratio for the partial spin-off of Sony Financial Group Inc. (SFGI), a wholly-owned financial services subsidiary. The company previously resolved to execute this spin-off on October 1, 2025.

The estimated distribution asset ratio is 0.206. This ratio is a coefficient used for calculating the tax-related acquisition costs of Sony Group's common shares and SFGI's common shares immediately after the spin-off under Japanese tax law. While the final ratio will be determined at the effective date of the dividend in kind, this value is being announced as an estimated figure, as no significant fluctuations are expected.

The final confirmed value will be communicated to shareholders registered as of September 30, 2025, the record date for the dividend in kind, around early November 2025. Further details regarding the distribution asset ratio and tax treatment are available on Sony's website.