Notice Regarding the Determination of Matters Concerning Treasury Stock Acquisition (Acquisition of Treasury Stock Based on the Provisions of Article 165, Paragraph 2 of the Companies Act)

Overview of Capital Policy

FP Partner Corporation resolved at the Board of Directors meeting held on January 14, 2026, to acquire treasury stock based on the provisions of Article 165, Paragraph 3, and Article 156 of the Companies Act, as well as Article 7 of the Articles of Incorporation. The purpose of the acquisition is to enhance incentives for employees and officers through a restricted stock remuneration plan, promote shareholder returns, and to maintain a flexible capital policy responsive to changes in the business environment. The target shares are common stock with an upper limit of 350,000 shares (1.50% of the total outstanding shares) and a total acquisition price cap of 700,000,000 yen. The acquisition period spans from January 15, 2026 to February 27, 2026, and acquisitions will be conducted via market purchases on the Tokyo Stock Exchange.

Impact on Shareholders and Future Outlook

This treasury stock acquisition aims to secure shares for the restricted stock remuneration plan and promote shareholder return measures, with an upper limit corresponding to 1.50% of the total outstanding shares. This is expected to suppress share dilution and improve capital efficiency. The company will appropriately respond to fluctuations in the number of shares and market impact during the acquisition period, considering market conditions. Investors should monitor the progress of the treasury stock acquisition going forward.