Notice Regarding the Establishment of a Share Buyback Framework (Buyback of Treasury Stock Based on the Provisions of Article 165, Paragraph 2 of the Companies Act)

Overview of the Establishment of the Share Buyback Framework

GENDA Corporation, at the Board of Directors meeting held on May 1, 2026, established a share buyback framework based on the provisions of Article 165, Paragraph 3 and Article 156 of the Companies Act. The total acquisition value is capped at 1 billion yen, and the maximum number of shares to be acquired is 2,500,000 shares (1.36% of total issued shares excluding treasury stock). The acquisition period is from May 7 to June 30, 2026, during which market purchases will be conducted on the Tokyo Stock Exchange.

Purpose of Acquisition and Impact on Shareholder Value

The Company believes that the current stock price level does not sufficiently reflect future profitability, and aims to respond agilely through the share buyback. The share buyback has the effect of effectively reducing M&A costs and will be utilized as a resource for stock-based M&A transactions such as stock swaps and share grants, aiming to enhance earnings per share growth rate. This initiative is positioned as an important measure contributing to the realization of continuous and discontinuous growth and maximizing shareholder value.