#IncentivePlan

Nikkiso Co., Ltd. will introduce a stock compensation trust (J-ESOP) targeting employees and directors/employees of domestic subsidiaries as of February 13, 2026, aiming to enhance motivation for stock price and business performance improvement.

Yokoo Co., Ltd. will introduce an ESOP trust utilizing treasury stock worth 720 million yen from March 3, 2026, to March 15, 2031, aiming to enhance employee welfare and improve corporate value.

On March 26, 2026, the company plans to dispose of 118,404 shares of common stock through a third-party allotment at 711 yen per share. The total disposal amount is 84,185,244 yen and is based on an incentive plan aimed at enhancing employee motivation.