Karada Note Co., Ltd. (Representative Director: Tatsuya Sato, TSE Growth: Securities Code 4014) has decided to utilize the "Digital Gift®," operated by the Digital Plus Co., Ltd. (President & CEO: Masanori Kikuchi, Headquarters: Shibuya-ku, Tokyo, TSE Growth Market: Securities Code 3691) group, to implement a new "Shared Shareholder Benefit" system that allows for a fixed benefit value.

About This Initiative

Karada Note Timely Disclosure: https://contents.xj-storage.jp/xcontents/AS04872/7845e0d1/d644/4058/a068/ca6a9d2228bf/140120260610566908.pdf

Appendix: Details of Karada Note Shareholder Benefits

<Benefit Value (Total Amount)>

The benefit value for the second and subsequent periods will be based on the first period's amount of 15,000 thousand yen, and will be determined by the Board of Directors before the record date based on the performance of each period, and promptly disclosed.

<Scheduled Distribution Amount per Shareholder and Benefit Yield (Reference)>

Note 3: "Current" is a reference value based on the number of shareholders holding 1,000 or more shares (416 shareholders) as of January 31, 2026. The scheduled distribution amount and yield per shareholder will actually fluctuate based on the number of shareholders and stock price as of July 31, 2026.

Furthermore, the benefit details and value for the second and subsequent periods are undecided, and the total annual amount and annual benefit yield may change in the future.

Note 4: "Assumed Increase Case" is a reference value based on the theoretical maximum (additional eligible shareholders 732 + current eligible shareholders 416 = 1,148 shareholders) assuming all shareholders holding less than 1,000 shares (3,781 shareholders, total 732,882 shares) as of January 31, 2026, purchase shares up to 1,000 shares (10 units). This calculation assumes the continued holding by current major shareholders.

The actual number of eligible shareholders may exceed this due to the trading trends of existing shareholders, etc. In this shared-type benefit, if the number of eligible shareholders increases, the amount granted per shareholder will decrease.

Note 5: The annual benefit yield is calculated by "Total Annual Amount ÷ (Stock Price 426 yen × 1,000 shares)".

"Shared Shareholder Benefit" with a Fixed Benefit Value

The "Shared Shareholder Benefit" is a system where the implementing company predetermines the benefit value, which is then equally divided among eligible shareholders. Its feature is that the benefit value is maintained regardless of the increase or decrease in the number of shareholders, allowing shareholders to receive sustainable benefits with predictable future value.

Furthermore, by stably providing shareholder benefits with relatively high investment appeal to shareholders through this system, it is expected to lead to increased interest from new investor segments and improved retention intent among existing shareholders, ultimately contributing to the enhancement of corporate value in the medium to long term.

Digital Fintech Operating Services

- Shareholder Benefit Gift: https://digital-gift.jp/can/shareholder-benefit/

- Digital Wallet: https://digital-wallet.jp/

- Digital Gift®: https://digital-gift.jp/

Company Profile of Digital Plus Inc.

Company Name

Digital Plus Inc.

President & CEO

Masanori Kikuchi

Location

30-13 Motoyoyogi-cho, Shibuya-ku, Tokyo 151-0062

Date of Establishment

July 29, 2005

Business Activities

Fintech Business, Digital Marketing Business

Corporate Website

https://digital-plus.co.jp/

Company Profile of Digital Fintech Inc.

Company Name

Digital Fintech Inc.

Chairman & CEO

Masanori Kikuchi

President & CEO

Taro Maki

Location

8-1-8 Odori Nishi, Chuo-ku, Sapporo, Hokkaido 060-0042

Date of Establishment

April 20, 2016

Business Activities

Fintech Business

Type II Financial Instruments Business Registration Number

Hokkaido Bureau of Finance Director, No. 00003

[Contact for Service Inquiries]

Digital Plus Inc. Contact: Ishiwatari

TEL: 03-5465-0695 Email: [email protected]

[Contact for This Release]

Digital Plus Inc. PR Representative: Morohoshi

TEL: 03-5465-0690 Email: [email protected]

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