[TAO Corporation] Details of Share Buyback and Incentive System | June 2026

Overview of Capital Policy

This IR material announces that TAO Corporation has decided to dispose of 13,300 treasury shares at 972 yen as part of a shareholder incentive system based on the restricted stock grant system introduced in 2019. The disposal will be carried out on July 24, 2026, with a total amount of approximately 12.92 million yen. The purpose of this system is to promote sustained corporate value enhancement and value sharing with shareholders. Details include a transfer restriction period set between 30 and 50 years, with restrictions on share transfer and collateral setting also included.

Officer Incentive System and Future Outlook

This system grants shares to targeted directors in exchange for cash reward claims as physical contribution, aiming to promote long-term corporate value improvement. The transfer restriction period is set over 30 years, and mechanisms are in place for解除 restrictions and free share acquisition upon resignation or organizational reorganization. This aims to secure long-term commitment from officers and maximize shareholder value.