What changed in this filing

/stocks — the workspaceLOADING

Item 2. Properties

2026-03-31 compared with 2025-03-31 · 19 added, 31 removed, 0 unchanged (100% of the section changed)

Our corporate headquarters are located at 1-2-33, Higashigotanda, Shinagawa-ku,

Tokyo, Japan, where we lease approximately 7,863 rentable square feet of office space from an unaffiliated third party.

This lease has

an original term ending in September 2025 with an automatic two-year renewal option.

Terms of the office lease provide for a base rent

payment of $21,769 per month and a share of sales taxes of $2,177 per month.

In February 2024, we terminated the lease of our previous

Okinawa branch office located at 2-4-35, Mekaru, Naha-city, Okinawa, Japan.

We subsequently entered into a new lease agreement for our

current Okinawa branch office at 381-1, Asato, Naha-city, Okinawa, Japan, which we lease from an unaffiliated third party.

has an original term ending in August 2024, with automatic three-month renewals thereafter.

Terms of the Okinawa office lease provide

for a base rent payment of $915 per month and a share of sales taxes of $92 per month.

We believe that these facilities are adequate for

our current and near-term future needs.

The Japan branch office of HeartCore Financial, Inc.

are located at

3-2-5 Kasumigaseki, Chiyoda-ku, Tokyo, Japan, where we lease approximately 1,379 rentable square feet of office space from an unaffiliated

This lease has lease term ending in June 2026.

Terms of the office lease provide for a base rent payment of $8,743 per month

and a share of sales taxes of $874 per month.

The office of Sigmaways, Inc.

are located at 39737 Paseo Padre PKWY,

Suite C1 Fremont, CA, the United States, where we lease approximately 765 square feet of office space from an unaffiliated third party

with lease term ending in December 2025.

Terms of the office lease provide for a base rent payment of $1,868 per month.

The office of HeartCore Luvina Vietnam Company Limited is located at

Software Park Building , No.2 Quang Trung, Hai Chau district, Da Nang City, Vietnam, where we lease approximately 915 square feet of office

space from an unaffiliated third party with lease term ending in January 2026.

Terms of the office lease provide for a quarterly base

rent payment of $2,516 per month.

Our corporate headquarters were previously operated through HeartCore Co., Ltd.

On October 31, 2025, we disposed of HeartCore Co., Ltd.

and, on the same date, established Higgs Field Co., Ltd.

From November 1, 2025 through January 10, 2026, Higgs Field Co., Ltd.

from office space within HeartCore Co., Ltd.

On January 11, 2026, we relocated our office to 14F, Shibuya Sakura Stage Central

Building, 1-2 Sakuragaoka-cho, Shibuya-ku, Tokyo, Japan, where we lease approximately 2,005 square feet of office space from an unaffiliated

This lease has a term from January 11, 2026 through January 10, 2028, with an expected renewal period of an additional two

Terms of the office lease provide for a base rent payment of $23,268 per month and a share of sales taxes of $2,327 per month.

Japan branch office of HeartCore Financial, Inc.

is located at JP Tower 14F, 2-7-2 Marunouchi, Chiyoda-ku, Tokyo, Japan, where we lease office space from an

unaffiliated third party.

This lease has a term ending in March 2026.

Terms of the office lease provide for a base rent payment of $935

per month and a share of sales taxes of $94 per month.

office of HeartCore Luvina Vietnam Company Limited is located at Software Park Building, No.2 Quang Trung, Hai Chau district, Da Nang

City, Vietnam, where we lease approximately 915 square feet of office space from an unaffiliated third party with lease term ending in

January 2026.

Terms of the office lease provide for a quarterly base rent payment of $2,516 per quarter.

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 2. Properties