Sony ECONOMIC

Supply Chain & Sourcing Relationships

• Isfar Consumer Products Ltd. identifies itself as Sony’s official importer in Israel and states that it imports and distributes PlayStation consoles and gaming accessories, while not disclosing ownership links to Sony, importer-of-record terms, or product-origin arrangements.¹

• No public evidence identified of Sony purchasing Israeli agricultural products, using Israeli agricultural exporters, procuring Israeli-origin goods through white-label or third-party sourcing arrangements, or operating a wholly owned Israeli importer, joint venture, or dedicated importer-of-record vehicle for Israeli-origin goods.¹

• Who Profits reports Israeli Ministry of Defense tenders for Sony-branded camera equipment between 2019 and 2022, but the available NGO record does not establish tender numbers, awardees, delivery, contract values, or that Sony itself was the contractual counterparty.²

• Who Profits also reports Sony CCTV cameras at Bab al-Amoud/Damascus Gate in occupied East Jerusalem in 2018, but the NGO-documented lead lacks an accessible underlying contract, purchaser, supply record, model identification, or evidence of continued deployment and remains unresolved.²

• No public evidence identified that the reported East Jerusalem cameras, a Sony supply relationship to the Israeli Ministry of Defense, or other settlement-related Sony activity continued after 19 July 2024 or November 2024.^{2, 3, 4, 5}

Product Origin, Labeling & Regulatory Compliance

• Sony operates Israel-specific product-support and dealer-locator webpages, although the retrieved dealer locator does not expose retailer-location data without JavaScript and therefore does not verify any settlement retailer.^{6, 7}

• No public evidence identified of Sony products reported as originating in West Bank, East Jerusalem, Jordan Valley, or Golan Heights settlements; Sony-facing country-of-origin enforcement, customs, or DEFRA findings; or a Sony corporate policy specifically addressing sourcing from, or labeling for, occupied or contested territories.^{6, 7}

• No public evidence identified of Sony-operated retail, warehouse, support-centre, manufacturing, or assembly facilities in occupied territories.^{6, 7, 8}

Investment, Capital & Financial Exposure

• Sony announced in January 2016 that it had agreed to acquire Israel-based Altair Semiconductor and its major shareholders for US$212 million, describing Altair as headquartered in Hod Hasharon, employing approximately 220 people, and developing and selling LTE modem chips and related software.^{9, 10}

• Sony’s FY2015 Form 20-F records that the Altair acquisition completed on 1 February 2016, with total consideration of ¥25.565 billion and cash consideration of ¥22.657 billion.¹¹

• Sony Semiconductor Solutions stated that Altair, acquired in 2016 as its subsidiary, was renamed Sony Semiconductor Israel Ltd. effective 29 March 2020.^{12, 13}

• Before the 2026 spinout, Sony Semiconductor Israel’s website described Israel-based development of AI signal-processing DSP technology for Sony’s IMX500 intelligent vision sensor and a cellular-IoT chipset business.¹⁴

• Sony’s Form 20-F for the year ended 31 March 2026 records a ¥19.9 billion loss associated with the sale of equity interest in Sony Semiconductor Israel Ltd.; it does not identify the buyer, stake sold, disposal date, consideration, retained interest, or accounting classification.¹⁵

• Sony’s FY25.4Q supplemental information also identifies the item as a sale of equity interest and presents a related tax-effect line concerning sale of equity interest of a subsidiary, but does not resolve the transaction’s legal structure or post-transaction consolidation treatment.¹⁶

• Altair announced on 27 April 2026 that it had completed a transition to an independent company following a strategic spinout from Sony Semiconductor Solutions, raised US$50 million in initial funding led by Pitango Group, and would retain Sony as a shareholder.³

• No public evidence identified of Sony’s or Sony Semiconductor Solutions’ exact post-spinout Altair equity percentage, voting rights, board seats or nomination rights, veto rights, information rights, or other governance rights.^{15, 3}

• The public materials establish an equity sale and a stated independent-company transition, but do not establish whether Sony Semiconductor Israel ceased to be a consolidated Sony entity, the legal effective date of any deconsolidation, the percentage transferred, or the legal vehicle used.^{15, 3, 16}

• ISDC Ltd. is separately identified in current Sony Semiconductor Solutions materials as an Israeli image-sensor-development group operation.^{4, 5, 17}

• No public evidence identified of Sony-held Israeli sovereign bonds, Israel-focused funds, Israeli state- or war-bond underwriting, insurance underwriting of Israeli state, military, or settlement operations, or disclosed direct lending or trade-finance exposure.¹⁵

Operational Presence & Market Activity

• Sony Semiconductor Israel historically listed its headquarters at 6 Ha’harash Street, Hod Hasharon, Israel; the historical Sony-branded contact page now redirects to Altair Semiconductor’s site.¹⁸

• Sony Semiconductor Solutions currently identifies ISDC Ltd. as an overseas group company in Israel, with headquarters at 15 Hatidhar Street, Ra’anana 4366517, and business described as development of image sensors.^{4, 5}

• ISDC’s Sony-hosted webpage describes it as a Sony innovation and development centre and part of Sony Semiconductor Solutions, with work on next-generation image sensors and depth sensors; it states that ISDC-developed sigma-delta column ADC technology was incorporated in Sony’s Alpha 1 camera.¹⁷

• Sony’s public group materials identify Sony Semiconductor Solutions Corporation as a 100%-owned Sony Group Corporation subsidiary and treat ISDC as part of that semiconductor group, supporting current group control or operation but not disclosing ISDC’s precise ownership percentage, voting rights, direct parent, or legal-control documentation.^{4, 5}

• A commercial CheckID entry, used only as non-primary corroborative context, identifies ISDC Ltd. as Israeli private company no. 513583724, incorporated on 29 August 2004, at the same Ra’anana address, and displays Sony Europe Limited as a shareholder; it does not disclose a percentage or substitute for an Israeli Companies Registrar extract.¹⁹

• No public evidence identified of ISDC manufacturing or assembly in Israel; the current official materials characterise ISDC’s function as image-sensor development, while Sony’s group materials identify manufacturing and assembly operations elsewhere.^{4, 5, 17}

• No public evidence identified of ISDC’s current workforce, Israel-specific revenue, tax/PTE status, defence or IDF contracts, settlement operations, or critical-infrastructure designation.^{4, 5, 17}

• A secondary commercial directory displays an ISDC workforce figure of 50, but does not provide an underlying official source or visible update date; that figure is not treated as verified workforce evidence.²⁰

• Sony maintains Israeli-market consumer-support and dealer-locator pages, and PlayStation’s Israel corporate page identifies Sony Interactive Entertainment Europe Limited as the website copyright entity, although these pages do not establish the operating entity behind Israeli retail sales.^{6, 7, 8}

• The approximately 220-employee figure relates only to Sony’s January 2016 Altair acquisition announcement and does not establish a current Israeli workforce.⁹

• The supplied review found no Sony mention in the specified UN, OHCHR settlement-database, DBIO, PAX, KLP, HRW, insurance, and related report corpus; this is document-scoped and does not establish database-wide absence.²¹

Corporate Structure & Foundational Ties

• This audit treats Sony as Sony Group Corporation and its consolidated group; Sony Group Corporation was established in Japan in May 1946, was subsequently renamed Sony Corporation in 1958 and Sony Group Corporation in April 2021, and identifies its headquarters in Minato-ku, Tokyo, Japan.^{15, 22}

• Sony’s Form 20-F identifies major wholly owned subsidiaries including Sony Corporation, Sony Interactive Entertainment Inc., Sony Semiconductor Solutions Corporation, Sony Corporation of America, Sony Interactive Entertainment LLC, Sony Music Entertainment, Sony Pictures Entertainment Inc., Sony Electronics Inc., Sony Interactive Entertainment Europe Ltd., and Sony Europe B.V.¹⁵

• The Form 20-F’s major-subsidiary disclosure contains no Israeli entity, but that table is not a complete legal-entity register and cannot establish the absence of smaller Israeli subsidiaries, branches, distributors, licensees, or support entities.¹⁵

• Current Sony Semiconductor Solutions materials identify ISDC Ltd. as the Israeli group company, while Altair/Sony Semiconductor Israel is documented as an acquired entity that transitioned to an independent Altair in April 2026 with Sony retaining an unspecified shareholding.^{12, 3, 4, 5, 17}

• No public evidence identified in reviewed current Sony disclosures and accessible official group webpages of another Sony-controlled Israeli operating, R&D, or support entity beyond ISDC Ltd. and the separately documented Altair/Sony Semiconductor Israel transaction history; this is not a complete Israeli Companies Registrar determination.^{15, 4, 5}

• Sony reports that it is not, to its knowledge, directly or indirectly owned or controlled by another corporation, government, natural person, or legal person.¹⁵

• Sony’s reported holdings exceeding 5% include BlackRock Japan and joint holders at 8.53%, Sumitomo Mitsui Trust Asset Management and a joint holder at 5.88%, and Nomura Asset Management and joint holders at 5.01%.¹⁵

• As filed on 18 June 2026, Sony reported an 11-member board chaired by Wendy Becker, with Hiroki Totoki as President and CEO and nine outside directors.¹⁵

• Sony’s established Japanese domicile and Tokyo headquarters, together with the documented acquisition of Altair and current Sony Semiconductor Solutions treatment of ISDC as a group company, support characterizing the Israeli operations as acquired or operating entities rather than Sony Group’s founding or headquarters base.^{9, 12, 15, 4, 5}

• No public evidence identified of Israeli state ownership, government board appointments, critical-infrastructure designation, golden shares, founder-share mechanisms, Israeli tax residence, Israeli capital control, or Israeli-state-linked governance rights concerning Sony Group Corporation.^{15, 22}

• No public evidence identified in the reviewed sources of material personal or family-office investments in Israeli companies by Sony’s CEO, Chair, directors, other named senior executives, or major shareholders, nor of personal investments or governance rights held by Sony Group’s controlling people in connection with the April 2026 Altair spinout.^{15, 3}

Profit Repatriation & Economic Contribution

• Sony stated that its 2016 Altair acquisition was intended to expand Altair’s LTE business and advance Sony’s sensing-technology research and development, while not disclosing Israel-specific revenue, profit, tax, or repatriation arrangements.⁹

• Sony’s Form 20-F records a loss associated with selling equity in Sony Semiconductor Israel Ltd., but does not disclose Israel-specific proceeds, profit allocation, tax treatment, repatriation arrangements, or the direction of any profit flows.^{15, 16}

• No public evidence identified of Sony revenue attributed to Israel, Israel-specific profit repatriation, Israeli tax contributions, or an official assessment identifying ISDC or Altair as a key Israeli employer, sector anchor, or infrastructure provider.^{15, 4, 5, 17}