SHAREHOLDER BENEFIT PROGRAM

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Investor Relations
Share Information
Shareholder Benefit Program

The company has a shareholder benefit program to express its gratitude to shareholders for their ongoing support and entice more shareholders to hold the company's shares over the medium- to long-term and share in business growth aimed at increasing the company's corporate value.

Details of shareholder benefits

Eligible shareholders will receive Digital Gift® according to the number of shares they hold.

	Continuous holding period	Number of shares held and benefits
	Continuous holding period	500 shares to 999 shares	1,000 shares or more
Annual shareholder benefits	One year or more for each record date	Digital Gift® worth 15,000 yen	Digital Gift® worth 30,000 yen

Breakdown

Record date	Continuous holding period	Number of shares held and benefits
Record date	Continuous holding period	500 shares to 999 shares	1,000 shares or more
30-Apr	One year or more for each record date	Digital Gift® worth 7,500 yen	Digital Gift® worth 15,000 yen
31-Oct	One year or more for each record date	Digital Gift® worth 7,500 yen	Digital Gift® worth 15,000 yen

Determination of continuous holding period and number of shares held

A continuous holding period of “at least one year” means being recorded in the shareholder register of Raccoon on the record dates (April 30 and October 31) with a holding of 500 shares or more under the same shareholder number three times or more consecutively.
However, for the record date (October 31, 2025), the continuous holding period shall be “at least six months.” Eligibility applies to shareholders who are listed or recorded in the shareholder register of Raccoon under the same shareholder number with 500 shares or more on both the record dates, April 30, 2025, and October 31, 2025.
In addition, the eligible category shall be determined by verifying the continuous holding of the required number of shares based on the shareholder register of Raccoon at each of the above-mentioned points in time.