Notice of Partial Change to Use of Proceeds and Scheduled Timing of Expenditures for Third-Party Allotment of Shares

Overview and Background of the Change

This matter concerns a partial change to the use of proceeds and the scheduled timing of expenditures for the third-party allotment of shares referenced in the notices dated July 31, 2026 and June 12, 2026 / June 26, 2026 / July 31, 2026. In line with the medium- to long-term strategy "Vision 2030" and the medium-term management plan "INOFINITY700", the Company will accelerate investments to grow its semiconductor-related equipment business. The change newly includes R&D investment in large processing equipment for PLP as a use of proceeds, aiming to strengthen customer proposal activities mainly in Taiwan and to acquire new customers in the domestic market.

Specific Changes and Future Outlook

As a new use of proceeds, item (⑥-3) has been specified to reflect fund utilization based on future business conditions and the Group's growth strategy; 1,066 million yen has been newly allocated for R&D investment in large processing equipment for PLP, with the expenditure period set from October 2026 to September 2030. Item ⑥-4 remains TBD as before and will be disclosed upon determination. In addition, the Taiwan demo facility establishment (⑥-1) of 550 million yen and R&D investment in new processing equipment for next-generation materials (⑥-2) of 400 million yen will continue to proceed as planned. Funds will be managed in cash or equivalents until applied.