Notice Regarding the Issuance of Stock Acquisition Rights (Paid Stock Options and Tax-qualified Stock Options)

Purpose and Overview of Stock Acquisition Rights Issuance

In pursuit of achieving the medium-term vision for 2030 and 2035, the Company resolved to issue 17,240 units of the 2nd series paid stock options (equivalent to 1,724,000 common shares) and 2,760 units of the 3rd series tax-qualified stock options (equivalent to 276,000 common shares) to officers and employees to enhance motivation and strengthen group cohesion. The 2nd series will be issued at fair value with exercise contingent on achievement of consolidated operating income performance targets. The 3rd series will be granted free of charge as remuneration for employees’ performance of duties.

Impact on Shareholders and Exercise Conditions

The exercise of these stock acquisition rights is expected to increase the total issued shares by approximately 2.1%, with exercise conditional on meeting performance targets, which is recognized as contributing to corporate value enhancement. The exercise price is set at 779 JPY per share based on the closing price on April 10, 2026, and will be adjusted if stock splits or organizational restructuring occur. The exercise period is from January 1, 2031 to December 31, 2043 for the 2nd series and from January 1, 2031 to April 13, 2036 for the 3rd series. Transfer restrictions and treatment upon organizational restructuring are also stipulated.