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Disclosure7353KIYO Learning Co.,Ltd.Information and Communications, Services and Others

Notice Concerning Partial Changes to the Shareholder Benefit Program

The dispatch timing and validity period for shareholder benefit coupons will be revised, extending the period during which shareholders can use them after receipt. The face value will be displayed based on prices inclusive of tax, but the actual discount amount will remain unchanged.

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Decision and Details

Board of Directors

Partial Changes to the Shareholder Benefit Program

Decision13 November 2026
Period Covered10 March 2027 to 31 August 2027, and 10 September 2027 to 29 February 2028 (revised validity periods)
ImplementationThe revised validity period and face-value display will apply to shareholder benefit coupons dispatched in March 2027 for shareholders whose record date is 31 December 2026 (予定). The dispatch timing will change to September 2027 for shareholder benefit coupons for shareholders whose record date is 30 June 2027 (予定).
Going forwardCoupons for shareholders whose record date is 31 December 2026 will be dispatched in mid-March 2027 and will be valid from 10 March 2027 to 31 August 2027. Coupons for shareholders whose record date is 30 June 2027 will be dispatched in mid-September 2027 and will be valid from 10 September 2027 to 29 February 2028.
AmountRevised face value: ¥11,000 for holdings of 500 or more but fewer than 1,000 shares, and ¥22,000 for holdings of 1,000 or more shares. Previous face value: ¥10,000 and ¥20,000, respectively. The actual discount amount available for use will remain unchanged.
Quantity / scaleGranted twice a year. No change to eligible shareholders or the number of grants.
Reason

To thank shareholders for their continued support and deepen their understanding of the Company’s services. In addition, to extend the period during which they can use the coupons after receipt by changing the dispatch timing and validity period.

Impact on Business Performance

The impact of this change on current-period results is expected to be immaterial.

Decision and Details
ItemDetails
Matter CoveredPartial Changes to the Shareholder Benefit Program
Decision-Making BodyBoard of Directors
Decision Date13 November 2026
Implementation DateThe revised validity period and face-value display will apply to shareholder benefit coupons dispatched in March 2027 for shareholders whose record date is 31 December 2026 (予定). The dispatch timing will change to September 2027 for shareholder benefit coupons for shareholders whose record date is 30 June 2027 (予定).
Period Covered10 March 2027 to 31 August 2027, and 10 September 2027 to 29 February 2028 (revised validity periods)
AmountRevised face value: ¥11,000 for holdings of 500 or more but fewer than 1,000 shares, and ¥22,000 for holdings of 1,000 or more shares. Previous face value: ¥10,000 and ¥20,000, respectively. The actual discount amount available for use will remain unchanged.
Quantity / scaleGranted twice a year. No change to eligible shareholders or the number of grants.
Impact on Business PerformanceThe impact of this change on current-period results is expected to be immaterial.
ReasonTo thank shareholders for their continued support and deepen their understanding of the Company’s services. In addition, to extend the period during which they can use the coupons after receipt by changing the dispatch timing and validity period.
Future plansCoupons for shareholders whose record date is 31 December 2026 will be dispatched in mid-March 2027 and will be valid from 10 March 2027 to 31 August 2027. Coupons for shareholders whose record date is 30 June 2027 will be dispatched in mid-September 2027 and will be valid from 10 September 2027 to 29 February 2028.
Items this document does not state (2)
Governing RuleRelated previous disclosures

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

To extend the period during which shareholders can actually use the coupons after receiving them by changing the dispatch timing and validity period. In addition, to display the coupon face value based on the prices inclusive of tax for the Company’s services.

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Notice Concerning Partial Changes to the Shareholder Benefit Program | KIYO Learning Co.,Ltd. (7353) timely disclosure | Komori