December 20, 2023
Each position

Company Name: Avant Group Corporation
Name of Representative: Tetsuji Morikawa, Presidentand Group CEO(Code: 3836, TSE Prime Market)
Inquiries: Naoyoshi Kasuga, Director and Group CFO(TEL: 03-6388-6739)

Notice Concerning Determination of Matters Relating to Acquisition of Shares under
the Share Grant System
AVANT Group hereby announces that, the Board of Directors at a meeting held today, it resolved toadd Executive Officers of AVANT Group to the share granting plan (hereinafter referred to as “theSystem" and the System already established for the introduction of the System is referred to as "theTrust") introduced on August 15, 2023 for employees of AVANT Group and its operating companies
AVANT CORPORATION, Internet Disclosure Co., Ltd., ZEAL CORPORATION, DIVA CORPORATION, anddecided that AVANT Group will entrust additional money for the trustee of the Trust under the plan toacquire additional stocks of AVANT Group. Details are as below.
For an overview of the System, please refer to the press release "Notice Concerning Introduction ofRestricted Share Granting System for Employees (RS Trust)” dated August 4, 2023.

１． Outline of the addition to the System(1) Aiming to realize our medium-term management plan "BE GLOBAL 2028", which started thisfiscal year, we have decided to introduce incentives for Executive Officers using a trust for thepurpose of further link the long-term management strategy with the compensation system and tofoster motivation for medium-term growth.
(2) This system adopts a Restricted Stock Delivery Trust (RS Trust). The subjects to be added thistime are Executive Officers of AVANT Group, and as part of the compensation for ExecutiveOfficers, this system is to grant Stocks whose transfer restrictions will be lifted at the time of
their retirement.
(3) The incentive for our Executive Officers will be implemented in the form of an additional trust tobe incorporated into the trust for the restricted stock grant plan for employees that has alreadybeen introduced for employees.
2. Overview of the Trust(1) Name

Share delivery trust for Employees(2) Settlor

AVANT Group Corporation(3) Trustee

Sumitomo Mitsui Trust Bank
(Re-trustee : Custody Bank of Japan, Ltd.)(4) Beneficiary

Employees who satisfy the beneficiary requirements(5) Trust administrator

Plan to select a third party that is independent of AVANT Groupand its officers(6) Exercise of Voting Rights

Throughout the period of the trust, the voting rights of the Shares
held in the trust will be exercised by the Trustee based on
instructions from the trust administrator.

(7) Type of trust

Trust of money other than “money trust” (third party benefit trust)(8) Date of Trust Agreement

August 15, 2023

(9) Date of Entrustment of Monies

December 28, 2023

(10) Date of Trust Termination

December 31, 2028 (scheduled)

2. Matters concerning the acquisition of shares of the Company by the trustee of the Trust(1) Type of shares to be acquired

Common stock of AVANG Group(2) Amount to be entrusted as

JPY 470,000,000

funds for share acquisition(3) Method of share acquisition

Acquisition from the stock market(4) Share acquisition period

From December 28, 2023 to February 29, 2024 (planned)

Ends