【Cosmo Energy】 Announces Continuation of Equity Compensation Plan｜May 12, 2026

Overview of the Plan

Cosmo Energy Holdings Co., Ltd. will continue its equity compensation plan introduced in FY2018 into FY2026 to promote long-term corporate value enhancement and alignment of interests with shareholders. The scheme utilizes a BIP trust structure, providing shares based on performance-linked and non-performance points to directors and executives of target operating companies. Detailed regulations for eligible participants, duration, and grant procedures have been established, with the trust period scheduled for approximately three years.

Details and Future Outlook of the Plan

For FY2026, eligibility requires that participants are directors or officers as of July 1, 2026, with the number of share points granted determined based on tenure and performance achievement. After the trust period ends, shares will be delivered or cash proceeds from share liquidation will be paid, and remaining shares are scheduled to be either canceled or donated. The continuation aims to stabilize management long-term and strengthen performance-based incentives for executives.