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We wish to express our sincere gratitude to our shareholders for their continued support. To reward shareholders who hold our shares over the medium to long term and to enhance shareholder value over the long term, we have introduced a “Multi-Tier Shared Shareholder Benefit Program,” under which benefits can be received across multiple tiers depending on the number of shares held.
Eligible Shareholders
In principle, shareholders who hold 200 or more shares of our common stock and are continuously listed or recorded in the shareholder register under the same shareholder number from May 31 of the previous year through May 31 of the current year (the record date) are eligible.
Details of Shareholder Benefits
This is a shared benefit program where a fixed total pool of funds is allocated on a pro-rata basis according to the number of eligible shareholders.
| Tier |
Eligible Shareholding |
Benefit Pool Fund |
Eligibility Conditions |
| Tier 1 |
200 shares or more |
JPY 20 million
(Pro-rata allocation based on eligible shareholders) |
Continuously listed or recorded in the shareholder register under the same shareholder number from May 31 of the previous year to May 31 of the current year (record date). |
| Tier 2 |
300 shares or more |
JPY 10 million
(Pro-rata allocation based on eligible shareholders) |
Note 1: Shareholders who meet the criteria will receive the pro-rata allocated amount from all applicable tiers (e.g., shareholders holding 300 shares or more will receive benefits from both Tier 1 and Tier 2).
Note 2: Under this system, the individual benefit amount per shareholder varies depending on the total number of eligible shareholders. If the total number of eligible shareholders increases, the payout per shareholder decreases; if the number decreases, the payout per shareholder increases.
Note 3: Digital gifts are planned to offer shareholders choices such as Amazon Gift Cards, PayPay Money Lite, d Points, and Rakuten Point Gifts. （Digital gifts may be restricted to residents of Japan due to service provider rules.）
Special Measure for First Year – FY Ending May 2027 Only
For the first year only (as of the May 31, 2027 record date), the following special record dates will apply in lieu of the standard continuous holding requirement.
| Tier |
Eligible Shareholding |
Benefit Pool Fund |
First-Year (FY Ending May 2027) Eligibility Conditions |
| Tier 1 |
200 shares or more |
JPY 20 million |
Must be listed or recorded in the shareholder register as of the Settlement Date of this secondary offering.
(Settlement Date: Expected between Wednesday, August 12, 2026 and Friday, August 14, 2026—specifically five business days following the Pricing Determination Date, which is expected between August 4, 2026 and August 6, 2026). |
| Tier 2 |
300 shares or more |
JPY 10 million |
Must be listed or recorded in the shareholder register as of November 30, 2026 (end of the current second quarter). |
Note 1: Shareholders will be ineligible if they cannot be confirmed as holding the required number of shares under the same shareholder number in the shareholder register across ALL specified reference dates (Tier 1: Secondary Offering Settlement Date; Tier 2: Q2 End on Nov 30, 2026; and May 31, 2027).
Note 2: To ensure registration in the shareholder register as of a special record date, stock market purchases must be executed on or before the last trading day with rights (at least two business days prior to the respective record date).
Schedule for Benefit Notices
Based on the record date of May 31 each year, notices are scheduled to be dispatched within approximately three months following the record date.
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