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Share Issuance and Disposal8023DAIKO XTECH,LTD.Information and Communications, Services and Others

Notice Concerning the Disposal of Treasury Shares as Restricted Stock Compensation

The Company resolved to dispose of 25,898 treasury shares as restricted stock, with 4 directors and 13 executive officers contributing their monetary compensation claims in kind.

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Direction
Neutral
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Scale
25898
Shares
Wording
Definitive
How definitive the wording is.

Details of issuance or disposal

Disposal of treasury shares as restricted stock compensation

Who receives how much25,898Shares

25,898 shares of the Company’s common stock (treasury shares)

4 directors (excluding directors who are Audit and Supervisory Committee members and outside directors)13,650 shares
13 executive officers12,248 shares

The height of each bar represents the proportion of shares received by each allottee. The thin line below represents the number of existing shares to which these shares are added.

¥989 per share
Total issue value

¥25,613,122

Amount of funds to be raised
Total payment amount: ¥25,613,122; estimated net proceeds: Not disclosed
Total Stock-Based Compensation
Total monetary compensation claims: ¥25,613,122
Conditions on transfer restrictions

Restricted stock is stock awarded as compensation that cannot be sold during a specified period, with the restrictions lifted once the applicable conditions are met.

Transfer restriction period
From 14 August 2026 (the payment date) until the date on which none of the Company’s directors or executive officers remains in office, or another applicable date
Conditions for lifting transfer restrictions
The transfer restrictions on all of the allocated shares will be lifted upon expiration of the transfer restriction period, provided that the eligible directors have continuously held the position of director of the Company from the date of the ordinary general meeting of shareholders immediately preceding the payment date through the date of the following year’s ordinary general meeting of shareholders, and the eligible executive officers have continuously held the position of director or executive officer of the Company from the later of 1 April 2026 or the date of their appointment as executive officer through 31 March 2027.
Reason for acquisition without consideration
At the expiration of the transfer restriction period or when an eligible officer ceases to hold the prescribed position, the Company will acquire without consideration any allocated shares whose transfer restrictions have not been lifted. In the event of a corporate reorganization or similar transaction, the Company will acquire all allocated shares without consideration as of the business day preceding the effective date.
Categories and Number of Persons Covered
Category Directors (excluding directors who are Audit and Supervisory Committee members and outside directors) / Number of Employees 4 / Number of allocated shares 13,650 shares, Category Executive officers / Number of Employees 13 / Number of allocated shares 12,248 shares
Intended allottee's holding policy
During the transfer restriction period, the shares may not be transferred, pledged, or otherwise disposed of.
Payment date
14 August 2026
Basis for determining the amount to be paid
The closing price of the Company’s common stock on the Tokyo Stock Exchange on 17 July 2026, the business day preceding the date of the Board of Directors’ resolution, was ¥989. No discount or premium was stated.
Details of issuance or disposal
ItemDetails
Type of issuance or disposalDisposal of treasury shares as restricted stock compensation
Number of shares to be issued or disposed of25,898 shares of the Company’s common stock (treasury shares)
Issue price and disposal price¥989 per share
Total issue value¥25,613,122
Amount of funds to be raisedTotal payment amount: ¥25,613,122; estimated net proceeds: Not disclosed
Payment date14 August 2026
Intended allotteeName 4 directors (excluding directors who are Audit and Supervisory Committee members and outside directors) / Number of Shares 13,650 shares, Name 13 executive officers / Number of Shares 12,248 shares
Intended allottee's holding policyDuring the transfer restriction period, the shares may not be transferred, pledged, or otherwise disposed of.
Basis for determining the amount to be paidThe closing price of the Company’s common stock on the Tokyo Stock Exchange on 17 July 2026, the business day preceding the date of the Board of Directors’ resolution, was ¥989. No discount or premium was stated.
Transfer restriction periodFrom 14 August 2026 (the payment date) until the date on which none of the Company’s directors or executive officers remains in office, or another applicable date
Conditions for lifting transfer restrictionsThe transfer restrictions on all of the allocated shares will be lifted upon expiration of the transfer restriction period, provided that the eligible directors have continuously held the position of director of the Company from the date of the ordinary general meeting of shareholders immediately preceding the payment date through the date of the following year’s ordinary general meeting of shareholders, and the eligible executive officers have continuously held the position of director or executive officer of the Company from the later of 1 April 2026 or the date of their appointment as executive officer through 31 March 2027.
Reason for acquisition without considerationAt the expiration of the transfer restriction period or when an eligible officer ceases to hold the prescribed position, the Company will acquire without consideration any allocated shares whose transfer restrictions have not been lifted. In the event of a corporate reorganization or similar transaction, the Company will acquire all allocated shares without consideration as of the business day preceding the effective date.
Categories and Number of Persons CoveredCategory Directors (excluding directors who are Audit and Supervisory Committee members and outside directors) / Number of Employees 4 / Number of allocated shares 13,650 shares, Category Executive officers / Number of Employees 13 / Number of allocated shares 12,248 shares
Total Stock-Based CompensationTotal monetary compensation claims: ¥25,613,122
Items this document does not state (14)
Estimated issuance expensesSpecific use of fundsDilution RateTotal number of issued sharesExercise priceExercise periodNumber of Stock Acquisition RightsUnderwriter / lead underwriterOverallotmentStock Split RatioProcedures under the Corporate Code of ConductMost recent equity financingMajor shareholders after the offeringImpact on Business Performance

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 provide an incentive to achieve sustained growth in the Company’s corporate value and promote the sharing of value with shareholders. The Company also took into consideration the scope of the responsibilities of the eligible officers and other relevant factors.

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Notice Concerning the Disposal of Treasury Shares as Restricted Stock Compensation | DAIKO XTECH,LTD. (8023) timely disclosure | Komori