#JESOP

An additional trust contribution of 7 billion yen will be made on February 25, 2026, with plans to acquire up to 7 million shares from the market between February 25 and March 26, 2026.

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.

On March 2, 2026, 99,800 shares of treasury stock will be disposed of by third-party allotment at 3,945 yen per share, totaling 393,711,000 yen, with shares to be granted to 140 employees through a stock grant trust (J-ESOP).

On February 25, 2026, treasury stock of 287,600 shares will be disposed of by third-party allotment at 4,235 yen per share, totaling 1,217,986,000 yen. 236,100 shares are planned to be allocated to 284 managers, and 51,500 shares to 7 directors.