Notice Regarding the Resolution on Matters Concerning Share Buyback (Share Buyback Based on the Provisions of Article 165, Paragraph 2 of the Companies Act)

Outline of Capital Policy

Toyo Gosei Co., Ltd. has resolved to acquire treasury shares with the purpose of returning profits to shareholders, improving capital efficiency, expanding corporate value, and executing flexible capital policies. The shares subject to acquisition are the Company's common shares, with a maximum acquisition of 2,000,000 shares and a maximum total acquisition amount of 3,000 million yen. The acquisition period is from February 13, 2026 to December 31, 2026. The methods of acquisition include market purchases on the Tokyo Stock Exchange and off-auction purchase transactions under investment discretionary contracts and share buyback agreements.

Impact on Shareholders and Current Status

As of December 31, 2025, the total number of issued shares (excluding treasury stock) was 107,651,801 shares, and the number of treasury shares held was 348,199 shares. The current upper limit for acquisition corresponds to approximately 1.86% of the total issued shares. This acquisition is expected to enhance shareholder returns and improve capital efficiency; however, the specific implementation status and effects need to be monitored going forward.