Notice of Completion of Payment for New Share Issuance as Restricted Stock Compensation

Overview of New Share Issuance

Gift Holdings Co., Ltd. issued 26,770 common shares as restricted stock compensation based on the resolution of the Board of Directors dated January 28, 2026, and completed the payment procedure on February 26, 2026. The issue price was 3,780 yen per share, with a total amount of 101,190,600 yen. The allocation included 26,453 shares to four directors (excluding outside directors and audit committee members) and 317 shares to one executive officer.

Impact on Shareholders and Future Outlook

This new share issuance is part of executive compensation as restricted stock compensation and may have a certain dilutive effect on shareholder shareholding ratios. However, specific dilution rates and details regarding the use of funds are not provided. Attention should be given to future status on the lifting of share transfer restrictions and the incentive effects on executives.