[Ion Hokkaido] Stock Compensation-Type Stock Options Issuance | May 2026

Overview of Capital Policy

Ion Hokkaido Co., Ltd. has resolved at its Board of Directors meeting on May 21, 2026, to issue new stock acquisition rights as stock compensation to its directors. The purpose is to improve long-term corporate value and boost director morale by linking rewards to stock performance. The issuance targets five directors, with a maximum of 46,000 shares granted, and an exercise price set at 1 yen. The rights are exercisable from May 31, 2027, to May 30, 2042.

Future Outlook and Impact on Shareholders

This system allows both stock price appreciation and depreciation to be shared between directors and shareholders, promoting long-term corporate value enhancement. The issuance of new stock acquisition rights is expected to cause limited dilution of shares, but careful attention is required regarding its impact on long-term shareholder value. The company intends to continuously expand this system to balance corporate growth and shareholder returns.