Notice of Determination of Dividend of Surplus (First Dividend) and Matters Concerning Treasury Stock Acquisition, and Amount and Details of Remuneration as Stock Options for Directors Who Are Not Audit and Supervisory Committee Members

Policy on Dividends and Treasury Stock Acquisition

The Company has resolved to pay a year-end dividend for the first time, at 14 yen per share, with total dividends of 178 million yen. Under a policy of balancing growth investments and financial soundness, the Company will continue shareholder returns based on a DOE benchmark of 3%. Treasury stock acquisition will be conducted via market purchases with a maximum of 510,739 shares and a total amount of 600 million yen during the period from 2026/11/09 to 2027/03/31.

Establishment and Background of Stock Option Remuneration

Stock acquisition rights as stock options will be established for directors who are not Audit and Supervisory Committee members, with an annual upper limit of 60 million yen. The current number of eligible directors is 4, but it is expected that 2 additional directors will be added after the shareholders' meeting. The total number of shares to be granted will be up to 80,000 shares, equivalent to 0.63%. Dilution is expected to be minimal. Similar options will be allocated to employees.