【Infronia Holdings】Revision of Performance-Linked Stock Compensation System | June 2026

Details of the Performance-Linked Stock Compensation System Revision

Infronia Holdings has revised the performance-linked stock compensation system it has introduced as part of its executive remuneration. The purpose of the system is to share the risks of stock price increases and decreases and to promote the enhancement of corporate value over the medium to long term. The revision changes the previous lump-sum grant type for 3 years to an overlapping type with multiple evaluation periods, adopting relative TSR and EBITDA as evaluation metrics. The system details include a scheme that provides shares or cash via a trust, with revisited methods for calculating points and grant timing.

Background of the System Revision and Future Outlook

The background of the revision lies in aligning the interests of management and shareholders and encouraging sustainable increases in corporate value. Changes in the points calculation standards and grant methods promote a long-term perspective among executives and share risks and rewards related to stock price fluctuations. The company will continue to operate the system with the aim of sustainable growth and maximizing shareholder value.