Completion of Share Buyback of Restricted Stock Compensation | July 24, 2026

Overview of Capital Policy

Koga Steel & Metal Co., Ltd. announced the completion of disposal of 7,498 shares of treasury stock as restricted stock compensation on July 24, 2026. The disposal price was 3,680 Yen per share, with a total amount of 27,592,640 Yen. This was conducted as part of stock compensation for officers, involving five directors (excluding outside directors).

Impact on Investors and Future Outlook

The disposal of treasury stock this time is part of a stock compensation scheme that does not dilute shareholder value and is positioned as part of the company's capital policy. Future activities related to share disposals and treasury stock acquisitions as part of capital policy are expected to be observed. Specific future share issuance or disposal plans have not been disclosed.