Notice of Introduction of Delegated Executive Officer System

Background and Overview of the System Introduction

Kukushia Co., Ltd. will introduce a delegated executive officer system effective November 1, 2026, aimed at strengthening corporate governance. This will replace the traditional employment-based executive system and establish a framework where the appointment and dismissal of executive officers are decided by the Board of Directors. The system aims to accelerate decision-making and improve operational efficiency, thereby enhancing the supervisory functions of the Board of Directors. The term is generally one year, and directors may concurrently serve as executive officers.

Schedule for System Implementation and Future Outlook

The system is scheduled to be implemented on November 1, 2026, aiming to clarify management decision-making and business execution roles and further strengthen corporate governance. Going forward, the company plans to promote swift management and clear accountability through the new system to enhance corporate value.