Share Buyback of Restricted Stock-Based Compensation｜July 16, 2026

Overview of the Disposal

JMS resolved to dispose of 20,521 treasury shares at 468 yen on August 5, 2026, and allocate them as restricted stock-based compensation to five directors and seven executive officers. The disposal will be carried out with shareholder approval, and the transfer restriction period is set to a maximum of 30 years. Eligible recipients will have rights to free acquisition or transfer restriction removal under certain conditions, with the restriction being lifted or stock being acquired free of charge upon resignation or organizational restructuring.

Impact on Shareholders and Future Outlook

This disposal of treasury stock aims to enhance executive motivation while mitigating shareholder dilution by implementing a long-term stock-based compensation system. By setting a lengthy transfer restriction period, the company seeks to promote management commitment with an eye toward long-term stock price appreciation and corporate value improvement. Moving forward, the company will continue to monitor system implementation and executive performance, with the goal of maximizing shareholder value.