Notice Regarding Share Offering

Overview of the Share Offering

At the Board of Directors meeting held on January 27, 2026, Shin-Etsu Chemical Co., Ltd. resolved a share offering of 27,233,900 shares (23,681,700 shares via underwriter purchase and up to 3,552,200 shares via over-allotment option). The offering will be managed principally by Daiwa Securities Co. Ltd. and will be executed via the underwriter purchase method. The offering price will be determined between February 4 and February 9, 2026. The subscription period will start on the business day following the pricing date and last for two business days, with settlement scheduled five business days later.

Diversification of Shareholder Base and Treasury Stock Acquisition Plan

This offering aims to stabilize market prices and diversify the shareholder base to reduce capital costs, thereby enhancing corporate value over the medium to long term. Additionally, as part of the treasury stock acquisition program announced on April 25, 2025, with an upper limit of 500 billion yen, approximately 100 billion yen of treasury stock acquisition is planned, of which about 400 billion yen has already been executed. The acquisition method will be considered in light of market conditions. Moreover, the sellers and shareholders have entered into a lock-up agreement lasting 180 days, restricting sale of shares.