Exhibit 99.1

[This is an English translation of the original issued in Japanese]

[NOTE] Perpetuals.com Ltd. assumes no responsibility for this translation or for direct, indirect, or other forms of damages arising from the translation. This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.

July 1, 2026

To shareholders

Notice of the Eighth Ordinary General Meeting of Shareholders

We would like to take this opportunity to thank you for your continued support.

Notice is hereby given that the Eighth Ordinary General Meeting of Shareholders of the Company will be held as described below.

If you are unable to attend the meeting, you may exercise your voting rights in writing. Please review the reference documents for the Eighth Ordinary General Meeting of Shareholders described below, indicate your approval or disapproval of the proposal on the enclosed Voting Right Exercise Form, and return the form to us so that it reaches us by 6:00 p.m. on Thursday, July 23, 2026 (JST).

End

If you plan to attend the meeting, please submit the enclosed Voting Right Exercise Form to the receptionist at the meeting.

In the event of any revision to the reference documents for the General Meeting of Shareholders, the Business Report or the Financial Statements, the revised items will be posted on the Company’s website (address: https://e-arly.works/).

Important Notice Regarding Japanese GAAP Financial Information

The financial results for the fiscal year ended April 30, 2026 presented in the following business report and the accompanying Japanese generally accepted accounting principles (“GAAP”) financial statements and related notes are prepared solely in accordance with Japanese GAAP on a non-consolidated basis, have not been reviewed or audited under either the standards of the Public Company Accounting Oversight Board (“PCAOB”) or U.S. generally accepted auditing standards (“GAAS”), and do not present all information necessary for an understanding of the Company’s results of operations for the fiscal year ended April 30, 2026. For the avoidance of any confusion, such financial results, financial statements and the related notes do not include the Company’s wholly owned subsidiary, Perpetual Markets Ltd.

Our U.S. GAAP results for the fiscal year ended April 30, 2026 remain subject to the completion of management’s reviews and reconciliations and/or adjustments under U.S. GAAP, the Company’s other financial closing procedures, and the audit by the Company’s independent auditor in accordance with the standards of the PCAOB, and may differ from the Japanese GAAP results for this period due to the completion of the Company’s financial closing procedures, the audit under the standards of the PCAOB, and other developments that may arise during the audit process.

The Company expects that its audited consolidated U.S. GAAP results for the fiscal year ended April 30, 2026, in addition to reflecting the consolidation of entities that is not reflected in the non-consolidated Japanese GAAP financial results, may differ from the Japanese GAAP results contained in the following business report and the accompanying Japanese GAAP financial statements and related notes.

The Japanese GAAP financial results included in the following business report have been prepared by and are the responsibility of the Company’s management. The Company’s independent U.S. auditor has not audited, reviewed, compiled, or performed any procedures with respect to the Japanese GAAP financial results presented in the following business report or the accompanying Japanese GAAP financial statements and related notes under either the standards of the PCAOB or U.S. GAAS. Accordingly, the Company’s independent U.S. auditor does not express an opinion or any other form of assurance with respect thereto.

The Company intends to file its Annual Report on Form 20-F containing the audited financial statements for the fiscal year ended April 30, 2026 prepared in accordance with U.S. GAAP by the filing deadline prescribed by the U.S. Securities and Exchange Commission, and such financial information for 2026 contained in the Annual Report, including the Company’s audited financial statements and related notes prepared in accordance with U.S. GAAP, may differ from the Japanese GAAP financial information disclosed in the following business report and the accompanying Japanese GAAP financial statements and related notes. As such, this Japanese GAAP financial information should not be viewed as a substitute for the Company’s audited annual financial statements and related notes prepared in accordance with U.S. GAAP and is not necessarily indicative of any future period. Accordingly, you should not place undue reliance on this Japanese GAAP information.

The discussion of financial results below is presented to our shareholders and holders of our American Depositary Shares (“ADSs”) solely for purposes of compliance with requirements under the Companies Act of Japan in connection with our eighth Ordinary General Meeting of Shareholders.

[This is an English translation of the original issued in Japanese]

[NOTE] Perpetuals.com Ltd. assumes no responsibility for this translation or for direct, indirect, or other forms of damages arising from the translation. This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.

Business Report

( May 1, 2025 to

April 30, 2026 )

During the fiscal year under review, the Japanese economy continued to operate amid uncertainty in the external environment, including fluctuations in foreign exchange rates, persistently high raw material prices, and prolonged geopolitical risks. In the blockchain and Web3 fields in which the Company operates, while industry participants continued to explore practical use cases, enterprise customers became more cautious in making investment decisions, resulting in significant fluctuations in project unit prices and development scale during the year.

The Company continued to engage principally in the provision of system planning, development, consulting, and maintenance services centered on its proprietary blockchain infrastructure, Grid Ledger System (GLS), and advanced the development of related SDKs and the sophistication of its operational framework. For NTT DOCOMO, the Company continued to provide development support on a monthly basis for metaverse-related services, and NTT DOCOMO remained a major customer of the Company during the fiscal year under review. With respect to the initiative with POCKET RD, following the completion of the initial development phase of a large-scale development project in the previous fiscal year, the initiative transitioned during the fiscal year under review to a continuous maintenance and operational support phase. In addition, through collaboration with SCSK Corporation, the Company achieved the launch of a commercial application utilizing GLS, thereby continuing to accumulate examples of the social implementation of GLS.

As initiatives to strengthen its financial base and expand its business domains, the Company implemented the following important measures during the fiscal year under review.

On October 15, 2025, the Company completed the initial closing of a private placement financing in the aggregate amount of approximately US$5.0 million, thereby regaining compliance with the minimum shareholders’ equity requirement under Nasdaq Listing Rule 5550(b)(1). Thereafter, on November 18, 2025, the Company completed an additional closing of the same private placement in the aggregate amount of approximately US$2.08 million. Through the pre-funded warrants and ordinary warrants issued in connection with such financing, the Company further strengthened its financial base for executing its future growth strategy.

In addition, pursuant to the agreement entered into on December 28, 2025, the Company acquired all issued shares of Perpetual Markets Ltd. on January 20, 2026, making it a wholly owned subsidiary. On the same date, the Company changed its trade name from Earlyworks Co., Ltd. to Perpetuals.com Ltd. As a result of this acquisition and name change, the Company group obtained a foundation for expanding its business, in addition to its blockchain solution business based on GLS, into trading products utilizing AI technology and the prediction market domain, and transitioned to a structure oriented toward global business development across the Americas, Europe, and Asia.

With respect to the strengthening of its organizational structure, the Company newly welcomed directors and a company auditor with extensive experience in finance, technology, and other fields, with the aim of enhancing its ability to respond to global business development and increasingly diverse customer needs, and established a foundation for its management and business execution systems.

As a result, for the fiscal year under review, net sales amounted to 245 million yen (compared with net sales of 438 million yen in the previous fiscal year), operating loss was 456 million yen (compared with operating loss of 252 million yen in the previous fiscal year), ordinary loss was 432 million yen (compared with ordinary loss of 243 million yen in the previous fiscal year), and net loss was 433 million yen (compared with net loss of 244 million yen in the previous fiscal year).

Sales by Business Segment

(Unit: Million Yen)

Not applicable.

On October 15, 2025, the Company completed the initial closing of a private placement financing in the aggregate amount of approximately US$5.0 million, and thereafter completed an additional closing of the same private placement in the aggregate amount of approximately US$2.08 million on November 18, 2025.

Not applicable.

Not applicable.

Not applicable.

On January 20, 2026, the Company acquired all issued shares of Perpetual Markets Ltd., a company engaged in the provision of fintech services utilizing blockchain and AI, thereby making it a wholly owned subsidiary.

Continuing from the previous fiscal year, the Company worked to strengthen its governance framework to support transparent and fair decision-making and sustainable growth. In particular, the Company promoted the establishment of internal systems and the development of an organizational foundation through the cultivation of compliance awareness and the continuous implementation of education and study sessions in each department. During the fiscal year under review, the Company also welcomed new directors and a company auditor with extensive experience in global management, finance, technology, and other fields, thereby promoting the diversification and sophistication of its management structure. At the same time, in addition to complying with the discipline required of a company listed on the Nasdaq market in the United States, the Company recognizes the need to further enhance its management, risk management, and compliance systems in order to respond to global business development, including through Perpetual Markets Ltd., which became a wholly owned subsidiary during the fiscal year under review. The Company considers it an urgent issue to continue developing internal control and governance functions for the group as a whole, while formalizing decision-making processes and revising operating rules, so as to build an effective system in preparation for future expansion of business scale.

The Company group recognizes that securing and developing engineers responsible for development in blockchain technology and AI and financial technology fields, as well as specialized personnel in business and marketing fields who will drive business growth, continue to be important management issues. During the fiscal year under review, the Company recruited international talent and partially strengthened its development structure with a global perspective. However, medium- to long-term securing and development of human resources in line with the expansion of business domains remains an important issue. The Company will continue initiatives to improve employee retention and will continue to cultivate and acquire personnel with outstanding expertise and practical capabilities.

While maintaining a lean and highly skilled structure as its foundation, the Company continues to regard the construction of an organizational structure capable of responding to the expansion of business domains and increasingly diverse customer needs as an important management issue. During the fiscal year under review, the Company continued flexible recruitment activities regardless of employment form, including full-time employees and contractors, with the aim of securing personnel with planning and proposal capabilities. These efforts contributed to the strengthening of proposal capabilities and customer responsiveness. Going forward, the Company will strengthen its business promotion structure by integrating its development, planning, and sales functions, and will work to build an organization capable of providing sustainable value.

The Company recorded research and development expenses of 22,319 thousand yen in the fiscal year under review for the purpose of building a medium- to long-term revenue base to support future growth, and focused on securing technological advantages. At the same time, there remains room to improve and strengthen the investor relations framework for appropriately communicating the outcomes of these development activities, as well as the Company’s vision and business strategies, to investors in Japan and overseas. In particular, important issues going forward include improving the quality of English-language disclosures in light of disclosure requirements in the U.S. Nasdaq market, creating opportunities for ongoing dialogue with investors, and enhancing the frequency and content of information disclosure. The Company will seek to enhance corporate value through the strategic operation of IR activities.

As the Company Group operates in a single business segment, the Blockchain Business, segment information is not presented.

Pursuant to a resolution of the Extraordinary General Meeting of Shareholders held on March 30, 2026, the Company amended part of its Articles of Incorporation and, as of the same date, transitioned from a company with a board of company auditors to a company with a company auditor. As a result of this change in governance structure, the Board of Company Auditors was abolished and the Company transitioned to an audit structure conducted by the Company Auditor.

Shareholding Status (Ordinary Shares Only)

Shareholding Status (Series P Shares Only)

(Note) At the Extraordinary General Meeting of Shareholders of the Company held on January 16, 2026, the following terms were established with respect to the Series P Shares:

Shareholding Status

(Note)

Not applicable.

Not applicable.

Based on a resolution of the Board of Directors held on September 22, 2025, the Company issued the following stock options.

3rd Stock Options

4th Stock Options

Based on a resolution of the Board of Directors held on September 23, 2025, the Company issued the following stock options.

5th Stock Options

Based on a resolution of the Extraordinary General Meeting of Shareholders held on November 14, 2025, the Company issued the following stock options.

6th Stock Options

7th Stock Options

8th Stock Options

Based on a resolution of the Extraordinary General Meeting of Shareholders held on January 16, 2026, the Company issued the following stock options.

9th Stock Options

Notes

The Company has entered into agreements with outside Directors Mr. Masahiro Tominaga, Mr. Michael Hilmer, Mr. Brandon J. Williams, and Mr. Koichi Goto, as well as outside Company Auditor Mr. Jason D. Sawyer, that limit their liability to the minimum liability amount stipulated in Article 425, Paragraph 1 of the Companies Act, provided that they act in good faith and without gross negligence in the performance of their duties.

The Company had also entered into similar liability limitation agreements with Director Mr. Kiyomitsu Takayama, who resigned as of October 31, 2025; Director Mr. Jason D. Sawyer, who resigned as of March 30, 2026; and Company Auditors Mr. Shinpei Ogose, Mr. Koichi Goto, and Mr. Masaaki Aono, who resigned as of March 30, 2026.

Pursuant to Article 430-2, Paragraph 1 of the Companies Act, the Company has entered into indemnification agreements with each of the Directors and Company Auditors listed in (1) above, under which the Company indemnifies them for the expenses specified in Item 1 of the same paragraph and the losses specified in Item 2 of the same paragraph, to the extent permitted by applicable laws and regulations.

The Company had also entered into similar indemnification agreements with Director Mr. Kiyomitsu Takayama, who resigned as of October 31, 2025; Director Mr. Jason D. Sawyer, who resigned as of March 30, 2026; and Company Auditors Mr. Shinpei Ogose, Mr. Koichi Goto, and Mr. Masaaki Aono, who resigned as of March 30, 2026.

The Company has maintained a directors’ and officers’ liability insurance policy with an insurance company as stipulated in Article 430-3, Paragraph 1 of the Companies Act. The insured persons under the policy are all directors and company auditors of the Company, and the insured persons do not bear the premiums. The policy provides indemnification for legal damages and dispute expenses in the event of a claim for damages arising out of acts (including omissions) performed by the insured in their capacity as such. Measures are taken to ensure that the appropriateness of the execution of duties by officers, etc. is not impaired, including setting a limit on the amount of compensation to be paid.

<Basic Policy and Status of Measures to Eliminate Anti-Social Forces>

The Company has adopted as its basic policy the elimination of any relationship with anti-social forces. The Company’s Anti-Social Forces Regulations provide that “under no circumstances shall the Company provide money or any other economic benefit to anti-social forces.”

The Company also works to prevent harm caused by anti-social forces by conducting internal training for employees to eliminate relationships with anti-social forces and by cooperating with external professional organizations such as attorneys. In addition, the Company is a member of the Federation for the Prevention of Special Violence, through which it collects information regarding anti-social forces and appropriate methods for responding to unjust demands, thereby striving to establish a system to prepare for contingencies.

<Overview of the Operation Status of Systems to Ensure Proper Business Operations>

Based on the Basic Policy on Internal Control Systems, the Company has implemented the following specific measures:

During the fiscal year under review, the Board of Directors met 15 times (and adopted resolutions in writing on 32 additional occasions), with sufficient deliberation on each agenda item and reports on the status of business execution by directors, leading to active exchanges of opinions.

To ensure thorough compliance awareness, regular training is conducted, and company-wide education on information security and compliance was provided. The management department includes compliance with laws and regulations, the Articles of Incorporation, and internal regulations as audit items to confirm that the Company’s operations are being conducted properly. From a risk management perspective, an internal reporting system has been established to detect compliance violations. If compliance violations occur, countermeasures are formulated and company-wide alerts are issued.

During the fiscal year under review, the Board of Company Auditors met 14 times and conducted audits based on the audit plan established by the Board of Company Auditors. In addition to attending the 15 meetings of the Board of Directors held during the fiscal year under review, the full-time company auditor attended executive meetings to audit the directors’ business execution. To enhance audit effectiveness, the Board of Company Auditors exchanged information with the head of the management department and conducted interviews with the representative directors as necessary. In addition, the full-time company auditor and the head of the management department exchanged opinions regarding the methods and contents of internal audits.

Statutory Financial Statements Prepared in Accordance with Japanese GAAP

[Note] The statutory financial statements and related notes on the following pages have been prepared in accordance with Japanese GAAP. These results may differ in material respects from the Company’s audited consolidated financial results under U.S. GAAP that will be reported at a later date and included in the Company’s Annual Report on Form 20-F, which will be filed with the U.S. Securities and Exchange Commission and available at www.sec.gov. The attached financial statements and related notes are provided to the Company’s shareholders and ADS holders solely in accordance with requirements under the Companies Act of Japan in connection with the Ordinary General Meeting of Shareholders. See “Important Notice Regarding Japanese GAAP Financial Information” above.

Balance Sheet

(As of April 30, 2026)

Income Statement

( From May 1, 2025

To April 30, 2026 )

Statement of Changes in Shareholders’ Equity

( From May 1, 2025

To April 30, 2026 )

Individual Notes

Buildings and building fixtures: 2 years

Tools, furniture, and fixtures: 2 to 4 years

Accounting for Consumption Taxes: The accounting treatment for consumption tax and local consumption tax is based on the tax-excluded method.

Audit Report by the Company Auditor

Audit Report

I, the Company Auditor, have audited the execution of duties by the directors for the eighth fiscal year from May 1, 2025 to April 30, 2026. I hereby report the methods and results of the audit as follows:

The Company Auditor communicated with the directors and employees, endeavored to collect information and improve the audit environment, attended meetings of the Board of Directors and other important meetings, received reports from the directors and employees on the status of execution of their duties, requested explanations as necessary, reviewed important approval documents and other relevant materials, and investigated the status of operations and assets at the head office and principal business offices.

In addition, with respect to the contents of the resolutions of the Board of Directors concerning the establishment of the systems prescribed in Article 100, Paragraphs 1 and 3 of the Ordinance for Enforcement of the Companies Act as systems necessary to ensure that the execution of duties by the directors described in the business report complies with laws and regulations and the Articles of Incorporation, and the systems established pursuant to such resolutions (the “internal control system”), the Company Auditor received periodic reports from the directors and employees regarding the status of the establishment and operation thereof, requested explanations as necessary, and expressed opinions. With respect to the subsidiary, the Company Auditor communicated and exchanged information with the directors and company auditors of the subsidiary and received business reports from the subsidiary as necessary. Based on the above methods, the Company Auditor examined the business report and its supplementary schedules for the fiscal year under review.

Furthermore, the Company Auditor examined the accounting books and related documents, and reviewed the financial statements (balance sheet, income statement, statement of changes in shareholders’ equity, and individual notes) and their supplementary schedules for the fiscal year under review.

The financial statements and their supplementary schedules are deemed to fairly present the Company’s assets and profit and loss in all material respects.

June 29, 2026

Company Auditor, Perpetuals.com Ltd.
Company Auditor Jason D. Sawyer [seal]

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Reference Documents for the General Meeting of Shareholders

Decisions: Approval of Financial Statements for the Eighth Fiscal Year (From May 1, 2025 to April 30, 2026)

In accordance with Article 438, Paragraph 2 of the Companies Act, the Company requests your approval of the financial statements for the eighth fiscal year. The details of the proposal are as stated in the provided documents. The Board of Directors has determined that the financial statements for the eighth fiscal year accurately present the Company’s assets and profit and loss in accordance with laws and regulations and the Articles of Incorporation.

End