Notice of Implementation of Restricted Stock Compensation Plan | July 2026

Overview of the System

Polaris Holdings Inc. will introduce a stock compensation plan for directors who are not Audit & Supervisory Committee members, issuing 160,000 shares of new stock to incentivize and share value. The payment deadline is August 21, 2026, and the issue price has been set at 197 yen. Restricted stock will be granted to eight target directors, with restrictions in place until the payment date and until they resign or retire from the company. The purpose of the system is to sustainably enhance corporate value and share value with shareholders.

Details of the System and Stock Management

Target directors are restricted from transferring or using the stock as collateral, with restrictions lifted under conditions such as continuous service or upon resignation or death. Stocks are recorded with Mizuho Securities and kept in management accounts during the restriction period. The system aims to incentivize shareholders and improve corporate value, promoting long-term commitment from directors while minimizing dilution of shares.