【Soda】Disposition of Treasury Stock Due to Additional Contribution to Stock Benefit Trust｜May 2026

Overview of the Disposition

Soda Corporation resolved to dispose of 250,000 shares of treasury stock (equivalent to 92.5 billion yen) on May 29, 2026, and to make an additional contribution to the stock benefit trust (J-ESOP-RS). The disposal price is set at 3,700 yen per share, and the disposal is based on a trust agreement for the purpose of stock grants to employees. The scale of the disposal is approximately 0.45% of the total issued shares, and it is judged that the market impact in terms of dilution is within a reasonable range.

Impact on Shareholders and Future Outlook

This disposal of treasury stock is intended to operate the stock benefit trust and provide incentives to employees, and it is expected to have a limited impact on shareholders' ownership ratio. While the disposal is expected to improve capital efficiency and motivate employees, the scale of dilution is considered reasonable. The company will continue to aim at enhancing shareholder value and will proceed with appropriate stock management as part of its capital policy.