Notice Regarding Issuance of New Shares as Restricted Stock Compensation

Overview of Capital Policy

At the board meeting held on April 24, 2026, RS Technologies Inc. resolved to issue 22,698 new shares as restricted stock compensation. The issue price is 4,860 yen per share, totaling 110,312,280 yen, with a payment due date of May 21, 2026. The allocations are 20,574 shares to four directors and 2,124 shares to four executive officers. This system is introduced with the objective of sharing the benefits and risks of stock price fluctuations with shareholders and enhancing motivation to contribute to corporate value improvement.

Impact on Shareholders and Details of Transfer Restrictions

Restricted shares are subject to transfer restrictions until the recipient resigns or retires from their position in the company, with provisions for gratuitous acquisition or lifting of transfer restrictions under certain conditions. Treatment during organizational restructuring is also defined; if restructuring occurs during the restriction period, there are provisions for release of restrictions or gratuitous acquisition. The issue price is based on the closing price as of April 23, 2026, and it is explained that this price is reasonable and not particularly advantageous.