[Nichidai] Disposal of Treasury Stock and Introduction of Stock Compensation System | July 2026

Details and Purpose of Disposal

Nichidai will dispose of 15,780 shares of treasury stock at 330 yen per share, raising a total of 5,207,400 yen. This disposal is part of a restricted stock-based compensation scheme, aimed at allocating shares to targeted directors and executive officers. The dilution rate is minimal at 0.17%, aiming to enhance executive incentives while minimizing impact on shareholder value. The disposed shares are priced appropriately based on the market stock price.

Stock Compensation System and Future Outlook

This system involves granting restricted stock to targeted directors and executive officers, with transfer restrictions imposed from August 20, 2026, to March 30, 2027. Transfer restrictions will be解除ed upon retirement, resignation, or corporate restructuring, with conditions set for free acquisition or解除 of transfer restrictions. This approach aims to promote corporate value enhancement and value sharing with shareholders, supporting long-term corporate growth.