SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D. C. 20549
FORM 6-K
REPORT
OF FOREIGN PRIVATE ISSUER
Pursuant
to Rule 13a-16 or 15d-16 of
the
Securities Exchange Act of 1934
For
the month of September 2025
Commission
File Number: 001-06439
SONY
GROUP CORPORATION
(Translation
of registrant’s name into English)
1-7-1 KONAN, MINATO-KU, TOKYO, 108-0075, JAPAN
(Address
of principal executive offices)
The
registrant files annual reports under cover of Form 20-F.
Indicate
by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F,
SIGNATURE
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.
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SONY GROUP CORPORATION
(Registrant) |
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|
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By: |
/s/ Lin Tao |
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(Signature) |
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Lin Tao |
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Chief Financial Officer |
Date: September 17, 2025
List of Materials
Documents attached hereto:
Notice Regarding Final Estimate of Proportion of Distributed Assets
Related to Spin-off of Financial Services Business
September 17, 2025
Sony Group Corporation
Notice Regarding
Final Estimate of Proportion of Distributed Assets
Related to Spin-off of Financial Services Business
As disclosed in the announcement entitled “Resolution
for Execution of Partial Spin-off of Financial Services Business” on September 3, 2025, Sony Group Corporation (“Sony”)
resolved at a meeting of Sony’s Board of Directors held on the same date to execute a partial spin-off (the “Spin-off”)
of Sony Financial Group Inc. (“SFGI”), a wholly-owned subsidiary of Sony, which operates the Financial Services business,
effective October 1, 2025. The proportion of distributed assets pertaining to the Spin-off, by way of distribution of dividends
in kind, for Japanese tax purposes is expected to be finalized as follows.
Proportion of distributed assets (final estimate):
“0.206”
The proportion of
distributed assets is a factor necessary for calculating the acquisition cost per share for common stock of Sony (“Sony share(s)”)
and common stock of SFGI applicable to shareholders for Japanese tax purposes immediately after the Spin-off. The proportion of distributed
assets will be finalized when the dividends in kind become effective. However, because Sony currently does not expect any changes to the
above proportion until the dividends in kind become effective, Sony hereby announces the final estimate. For the finalized proportion,
please refer to the notification expected to be sent around early November 2025 to Sony’s shareholders as of the record date
for the dividends in kind, September 30, 2025. For details about the proportion of distributed assets, please refer to the “Q&A
for the Partial Spin-off of the Financial Services Business (Updated version)” dated August 28, 2025.
For details of the Spin-off, including tax treatment
related to the dividends in kind and treatment for holders of American Depositary Receipts of Sony shares, please refer to the following
materials available on Sony’s website.
Update Regarding Partial Spin-off of Financial
Services Business:
https://www.sony.com/en/SonyInfo/IR/library/SFG_pso/news_E.pdf
Explanatory Material for the Partial Spin-off
of the Financial Services Business:
https://www.sony.com/en/SonyInfo/IR/library/SFG_pso/presentation_E.pdf
Q&A for the Partial Spin-off of the Financial
Services Business (Updated version):
https://www.sony.com/en/SonyInfo/IR/library/SFG_pso/qa_E.pdf
Resolution for Execution of Partial Spin-off of
Financial Services Business:
https://www.sony.com/en/SonyInfo/IR/news/20250903_02E.pdf
End of document
Note: This document does not constitute an
offer of securities for sale, or an invitation or solicitation of an offer to buy securities. This document is intended to publicly announce
the final estimate of the proportion of distributed assets related to the Spin-off and is not intended to solicit investment or engage
in other similar actions. Under the United States Securities Act of 1933, as amended, securities may not be offered or sold in the United
States absent registration thereunder or an applicable exemption from registration requirements.
