[Oxide] Request for New Share Issue for Employees | September 2026

Overview of Capital Policy

Oxide will issue new shares of restricted stock to employees and employees of subsidiaries. The issuance date is September 1, 2026, with 8,925 shares issued at a price of 4,185 JPY per share. The purpose of this system is to promote mid- to long-term enhancement of corporate value and shared value with shareholders, with a dilutive effect rate of 0.08%, which is minimal. Target employees will contribute cash claims as in-kind contributions, and during the transfer restriction period, the transfer of shares and setting collateral is not permitted. The transfer restrictions will be解除 after the service provision period has been completed.

Impact on Shareholders and Future Outlook

The issuance of new shares is an expansion of the system aimed at long-term corporate value enhancement, with a very minimal dilutive effect rate of 0.08%. The introduction of this system aims to motivate employees and promote sustainable growth of the company. The company will continue to operate and improve the system to enhance corporate value and maximize shareholder利益.