Notice Regarding Stock Split, Partial Amendment of Articles of Incorporation Accompanying the Stock Split, and Introduction of a Shareholder Benefit Program

Overview of Stock Split

As of the record date March 31, 2026, one share will be split into five shares, increasing the total number of shares outstanding from 15,693,634 shares to 78,468,170 shares. The amount of capital stock will remain unchanged, and the number of authorized shares will be changed from 30,000,000 shares to 150,000,000 shares. The purpose of the stock split is to lower the price per investment unit, thereby improving stock liquidity and expanding the investor base by creating a more accessible investment environment. The dividend for the fiscal year ending March 2026 will be 85 yen per share at year-end, applicable to shares before the stock split.

Introduction of Shareholder Benefit Program

From fiscal 2027 onward, a shareholder benefit program will be introduced, targeting shareholders who hold 1,000 shares or more continuously for over one year as of March 31 each year. Benefits will include local specialty products related to Oita Prefecture and The Oita Bank, Ltd., with shareholders holding between 1,000 and less than 3,000 shares receiving benefits valued at approximately 4,000 yen, and those holding 3,000 shares or more receiving benefits valued at approximately 8,000 yen. The option to donate to social contribution organizations is also being considered. Applications for benefits will be accepted exclusively via a dedicated website.