KOTAEL TRUST Begins Offering "1 Yen SO Trust (Retirement Income Type)" to Support Stock Compensation Systems

KOTAEL TRUST Inc. (Headquarters: Chiyoda-ku, Tokyo; Representative Director: Hiroaki Kudo; hereinafter referred to as "the Company") is pleased to announce the launch of its new stock price-linked retirement benefit scheme, the "1 Yen Stock Option Trust (Retirement Income Type)" (hereinafter referred to as "1 Yen SO Trust (Retirement Income Type)"), which supports stock compensation systems, as a new addition to its trust-type stock option offerings. As the first project under this scheme, it is scheduled to be implemented by Kamakura Shinsho Ltd. (Headquarters: Kyobashi 2-chome, Chuo-ku, Tokyo; Representative Director, President & COO: Fumio Kobayashi), a company listed on the Prime Market of the Tokyo Stock Exchange. 1. Overview of the "1 Yen SO Trust (Retirement Income Type)" Scheme The "1 Yen SO Trust (Retirement Income Type)" is a new scheme that complements traditional cash-based retirement benefit systems with incentives, providing executives and employees with retirement benefits linked to corporate value (stock price) as stock compensation. About the Scheme The issuing company establishes a trust and issues 1 yen stock options (new share options with an exercise price of 1 yen) to the trustee, KOTAEL TRUST, through a third-party allotment at no cost. The issuing company awards points to the target individuals (executives and employees) based on their contributions. Upon retirement or resignation, these target individuals will receive stock options from the trust corresponding to their awarded points. The target individuals will exercise their rights and acquire shares within 10 days of their retirement or resignation. As this is a full-value design with an exercise price of 1 yen, the stock price at the time of retirement or resignation directly translates to the received value, functioning as an incentive to improve corporate value during their tenure. Scheme Diagram

Features of the Scheme Corporate Value Linked With a full-value design where the exercise price is 1 yen, the stock price at the time of retirement directly corresponds to the amount received. This aligns the interests of executives and employees with shareholders in increasing corporate value, promoting long-term corporate value enhancement. Improved Company-Wide Engagement Since the compensation received at retirement is linked to the stock price, it creates motivation for everyone, from executives to employees, to collectively commit to improving corporate value. Enhanced Talent Retention <td colspan="1" rowspan="1" colum