Notice Regarding the Status of Treasury Stock Acquisition (Acquisition of Treasury Stock Based on the Provisions of Article 165, Paragraph 2 of the Companies Act)

Overview of Capital Policy

Daicel Corporation has acquired 1,878,500 shares of treasury stock from December 1 to December 31, 2025, based on the provisions of Article 165, Paragraph 3 of the Companies Act. The total acquisition price amounted to 2,526,543,900 yen. Consequently, the cumulative number of shares acquired from November 10 to December 31, 2025 reached 6,088,200 shares, with a cumulative acquisition price of 7,850,685,400 yen. The acquisition method was market purchase on the Tokyo Stock Exchange. The upper limit of shares available for acquisition is set at 11,000,000 shares, with an acquisition price ceiling of 15 billion yen, and the acquisition period spans from November 10, 2025 to March 31, 2026.

Impact on Shareholders and Future Outlook

This treasury stock acquisition is conducted under an upper limit corresponding to 4.14% of the total outstanding shares, aiming to enhance shareholder value. The acquisition is being carried out gradually through market purchases, and is expected to continue within the set limits until March 31, 2026. This is anticipated to suppress dilution of shares and improve earnings per share, although specific use of funds and detailed impacts are not described in this document.