[Japan Material] Share Buyback and Introduction of Stock-based Compensation｜June 2026

Overview of Capital Policy

Japan Material will sell 17,000 shares of treasury stock on July 23, 2026, raising a total of 43,435,000 yen. This transaction is part of a restricted stock compensation scheme, where the shares will be granted through contribution in kind to eligible recipients. The sale price is set at 2,555 yen per share based on market prices, aimed at enhancing shareholder value and increasing management and employee incentives. The sale is scheduled to be executed on July 23, 2026.

Impact on Shareholders and Future Outlook

The share buyback will not dilute existing shares and is intended to improve capital efficiency and incentivize management and employees. While raising funds through this sale, it is expected to enhance liquidity and corporate value, which may positively influence shareholder expectations. The company plans to continue implementing measures that promote shareholder returns and long-term growth.