Notice on Introduction of Share-Lbased Stock Option Plan with Transfer Restrictions for Employee Shareholding Association

Section Heading

This notice announces the introduction of a transfer-restricted stock option plan for the Employee Shareholding Association. The purpose of the system is to contribute to long-term improvements in corporate value and to share shareholder value. As an overview, the basic policy includes the target participants, allocation method, conditions for exercising rights, and the transfer restrictions period, while the timing of implementation and detailed operational rules will be disclosed separately. Please note that financial indicators and performance outlook are not included in this notice.

Section 2 Heading

Going forward, we plan to separately disclose specific items such as the formal start date of the system, number of allocated shares, exercising conditions, cost impact, and accounting treatment policy. For investors, the introduction of the system could potentially enhance employee motivation and create long-term shareholder value. As the implementation date approaches, disclosure on scope, cost calculation methods, and dilution impact is expected.