#PerformanceLinkedCompensation

World Co., Ltd. plans to propose at the shareholders’ meeting scheduled for May 28, 2026, the introduction of a performance-linked restricted stock compensation plan (PSU plan), setting an annual remuneration cap of up to 450 million yen for eligible directors and executives. In association with this, the company intends to voluntarily surrender stock acquisition rights equivalent to 705,000 shares.

On March 27, 2026, Kokuyo Co., Ltd. resolved to grant performance-linked stock compensation units to executive officers with a cap equivalent to a maximum of 762,930 shares (approximately 637.73 million yen).

The performance-linked stock compensation plan for directors will be continued from 2026 through 2028, with a planned revision to raise the upper limit of shares obtainable from the equivalent of 65,000 shares to 120,000 shares.