[NEC Capital Solutions] Implementation of Restricted Stock Compensation System for Executive Officers | May 2026

Overview of the System

This system involves subscribing the monetary claims paid to target executive officers as in-kind contribution property, issuing or disposing of common shares. The amount paid for the shares is determined by the board of directors' resolution, based on the closing price on the Tokyo Stock Exchange, and is set within a range that does not confer particular advantage to the recipients. Transfer restrictions and pledges are prohibited, and in certain cases, shares may be acquired free of charge.

Purpose of System Introduction and Future Outlook

This system aims to incentivize executive officers similarly to directors, promoting sustained enhancement of corporate value. It is designed to share value with shareholders and motivate management. Going forward, specific payment timing and amounts will be decided by the board of directors, positioning it as part of the company's long-term growth strategy.