Notification of Resolution on Matters Concerning Share Buyback (Acquisition of Treasury Stock Based on Provisions of Article 459, Paragraph 1 of the Companies Act)

Purpose and Outline of the Share Buyback

Sala Corporation has resolved to repurchase treasury stock with the aim of enhancing shareholder returns and improving capital efficiency. The upper limit of shares to be acquired is 2,000,000 shares (3.11% of the total issued shares), and the total acquisition price is capped at 3,000,000,000 yen. The acquisition period is from March 4, 2026 to November 30, 2026, excluding the period from March 6 to April 10. The method of acquisition will be through market purchases on the Tokyo Stock Exchange (both auction market and ToSTNeT-3).

Impact on Shareholders and Future Outlook

Through the share buyback, the company aims to temporarily ease share supply-demand imbalance and improve EPS and ROE. A portion of the repurchased treasury stock is planned to be disposed of for the restricted stock incentive plan for the Employee Shareholding Association. Mr. Goro Jinno, Representative Director, President & Group CEO, has been entrusted with all decisions regarding the acquisition. Depending on market conditions, acquisition may be partially or fully unexecuted.