[Naigai Tech] Issuance of New Shares with Transfer Restrictions | July 2026

Overview of Capital Policy

Naigai Tech will introduce a share-based compensation system with transfer restrictions for directors and subsidiary officers, issuing 5,316 new shares on July 31, 2026. The issue price is 3,325 Yen per share, with a total of 17,675,700 Yen. The system aims to sustainably enhance corporate value and share value sharing with shareholders, with a transfer restriction period of three years. Eligible officers will acquire shares through in-kind contributions of monetary compensation claims, which will be subject to transfer restrictions under certain conditions. The details include regulations on officers' contributions and handling upon resignation.

Purpose of the System and Future Outlook

The issuance of new shares is a measure to incentivize long-term corporate value enhancement and promote value sharing with shareholders. During the transfer restriction period, officers' share transfers are restricted to support stable management and sustainable growth. The introduction of this system aims to strengthen officers' commitment to enhancing corporate value and is positioned as part of the company's future management strategies.