Notice Regarding Introduction of Restricted Stock Plan for Employee Shareholding Association Using Treasury Stock

Background and Overview of the Plan

At today’s Board of Directors meeting, the Company resolved to introduce a restricted stock incentive plan for the employee shareholding association. The objectives are to strengthen human capital investment to realize the medium-term management plan, support employees’ asset building, improve engagement, and deepen value sharing with shareholders. Under the plan, eligible employees will receive a special incentive payment and restricted shares will be allocated through in-kind contribution. The shares used for allocation are planned to be the Company’s treasury stock. Details such as the restriction period and limits on withdrawal of membership interests will be determined later and disclosed around January 2027. The impact on performance is TBD.

Schedule and Market Impact

Specifics including eligible participants, grant conditions, restriction period, number of shares to be allocated, disposal price, and total disposal amount will be decided going forward, and allocation of treasury stock is scheduled to be completed around March 2027. Financial impact will be disclosed after specific details are decided. For investors, this is a measure aimed at long-term enhancement of shareholder value, while potential dilution and short- to mid-term expense recognition effects will be areas of focus.