Notice Regarding Introduction of Employee Stock Compensation Plan

Purpose of Introducing the Stock Compensation Plan

This plan aims to develop and motivate human resources who will contribute to the medium- to long-term enhancement of corporate value by granting company shares to employees. It aligns employees with investors in terms of profit and risk arising from stock price fluctuations, fostering a sense of ownership. The plan intends to enhance employees’ engagement in management, promote the sharing of corporate philosophy and vision, encourage proactive behavior and willingness to take on challenges, and ultimately drive company-wide corporate value improvement.

Plan Overview and Trust Mechanism

Under the RS Trust, the Company contributes funds to establish a trust that acquires its own shares and allocates shares to employees meeting certain criteria based on points. The shares are subject to transfer restriction agreements with no burden on employees. Sumitomo Mitsui Trust Bank, Limited acts as trustee, and an independent third party is scheduled to be the trust administrator. The trust period is from August 2026 to the end of September 2031, and voting rights will be exercised in accordance with the trust administrator’s instructions.