Notice Regarding the Decision on Matters Concerning Share Buyback (Buyback of Treasury Stock Based on the Provisions of Article 459, Paragraph 1 of the Companies Act)

Overview of Capital Policy

Kokuyo Co., Ltd., based on its fourth medium-term management plan 'Unite for Growth 2027,' has decided to conduct a share buyback as part of shareholder returns, aiming to achieve both sustainable growth and capital efficiency. The target includes common stock with an acquisition cap of 20 million shares (4.6% of total issued shares) and a total purchase price limit of 15 billion yen. The acquisition period is from April 16 to December 31, 2026, and the buyback will be conducted through market purchases on the Tokyo Stock Exchange.

Impact on Shareholders and Future Initiatives

Through the share buyback, the ratio of treasury shares to the total issued shares will increase, expected to enhance per-share value and improve capital efficiency. Additionally, aiming to improve stock liquidity, the company plans to strengthen its investor relations activities. As of December 31, 2025, the number of treasury shares held was 10,729,226 shares, with this acquisition further promoting shareholder returns.