#RestrictedStockCompensation

Payment procedures for issuing new shares as restricted stock have been completed. Total issued shares: 72,000 shares; issue price per share: 879 yen; total amount: 63,288,000 yen. Recipients: 11 directors receiving 40,300 shares, and 11 employees receiving 31,700 shares.

The Board resolved treasury stock disposal under the restricted stock compensation framework. 75,300 shares will be disposed at 309 yen each, with a three-year transfer restriction, for a total of 23,267,700 yen, to 27 recipients; payment due date is September 18, 2026.

Resolved disposal of treasury stock under a restricted stock-based compensation plan. Disposed 9,068 shares at 6,159 yen per share, totaling 55,849,812 yen, allocated to 19 directors and 5 executives (31 in total) as in-kind contributions. Subject to a transfer-restriction period until just after leaving certain positions, until September 18, 2026.

Announcement of the issuance and payment completion. 13,400 ordinary shares issued as restricted stock compensation, issue price 790 yen per share, total 10,586,000 yen. Allotment to four directors (excluding directors who are Audit & Supervisory Committee members) and nine executive officers.

Payment completion for treasury stock disposition. 33,690 ordinary shares disposed at 904 yen per share, total amount 30,455,760 yen. Allottees are 3 directors (excluding outside directors who are Audit & Supervisory Committee members), 5 executives, and 64 employees.

Payment completion for treasury stock disposition as restricted stock. Disposed shares: 7,030 ordinary shares at 1,777 yen per share, total 12,492,310 yen. Allottees: six operating directors. Payment completed on August 19, 2026. Submitted securities notification under the Financial Instruments and Exchange Act.

Payment for the new stock issuance as stock compensation has been completed. The issued common stock amounts to 35,000 shares, at 424 yen per share, total 14,840,000 yen. Allocation: 3 directors and 29 employees.

The transfer of treasury stock as restricted stock compensation has been executed and the payment procedure has been completed. The transferred shares are 39,489 common shares, at 2,355 yen per share, total 92,996,595 yen. The recipients are two directors and four corporate officers, with the transfer date of 2026-08-06.

Disposal of treasury stock as restricted stock compensation has been executed, with 6,907 shares disposed at 2,352 yen per share, total amounting to 16,245,264 yen. Disposed to seven directors, with the effective date of August 6, 2026.

The scale amounts to ¥227,783,500, disposing 60,340 ordinary shares on August 5, 2026. Recipients: 7 directors, 9 corporate officers, and 92 employees. Dilution is modest at about 0.31%. The compensation scheme is implemented as restricted stock.

Ishimitsu Trading has approved at its board meeting to introduce a restricted stock compensation scheme for directors of its subsidiary Allied Coffee Roasters, with formal decision slated at the June 24 shareholders meeting. The issuance and disposition of shares is expected to be up to 14,000 shares within the year, with conditions including transfer restrictions and criteria for free acquisition.

Disposed of 206,300 shares of treasury stock with a total disposal amount of 219,090,600 yen. Due to partial forfeiture by some designated allottees, the number of shares and total amount decreased. The disposal date was May 1, 2026.