[Spider Plus] Implementation of Employee Stock Compensation Plan | July 2026

Overview of the System

This system grants employees monetary reward claims, which are fully converted into physical contributions, allowing them to acquire restricted stock. The transfer restriction period lasts three years, contingent upon continued employment, and is lifted after the period ends. Provisions are also included for the free acquisition or cancellation of shares if an employee retires or commits a serious violation.

Purpose and Future Outlook of the System

The purpose of this system is to incentivize employees to improve corporate value and to attract and retain talented personnel. It aims to promote value sharing with shareholders and support long-term corporate growth. The system was approved at the Board of Directors meeting on July 24, 2026, and the system for directors was also approved at the general meeting of shareholders in March 2026. Further disclosures on the system’s effectiveness and impact will be made as appropriate.