[Oxiside] New Share Issue for Performance Share Units｜July 2026

Overview of Capital Policy

Oxiside Inc. has resolved to issue new shares based on Performance Share Units for employees. The issuance will occur on July 17, 2026, with 12,329 shares issued at 4,885 yen per share. The objective is to improve long-term corporate value and promote employee performance commitment. The evaluation period spans three years from June 1, 2023, to May 31, 2026, with equity and monetary rewards granted based on vesting conditions.

Impact on Shareholders and Future Outlook

This share issuance aims to strengthen employee incentives, with limited dilution of shareholder value expected. The balance between monetary rewards and stock grants encourages employee commitment to enhancing corporate value and is positioned as part of the company's long-term growth strategy. The company will continue implementing measures to enhance corporate value, pursuing benefits for both shareholders and employees.