Notice on the Introduction of Shareholder Benefit Program

Overview of the introduction

This notice announces that旭 Diamond Industrial Co., Ltd. has introduced a shareholder benefit program. Coupons usable in the official online shop are provided based on the number of shares owned by eligible shareholders. The具体 amount of the coupons is shown in a table, detailing the shareholding tiers and the benefits for each tier. Delivery timing and method are also described, reflecting an incentive design for long-term holdings.

Impact on shareholders and future prospects

The introduction of the benefit program is intended to enhance shareholder value; however, the financial impact (cost burden, dilution effect, cash flow impact) is not disclosed with specific numbers in this document. In future disclosures, details on accounting treatment, start date of applicability, scope of eligible shareholders, and procedures at settlement are expected to be supplemented.