February 14, 2024
To whom it may concern

Company name: Nishimoto Co., Ltd.
Representative: Yoshiro Susaki, Chairman & CEO(Code No.: 9260 Prime Market of the Tokyo Stock Exchange)
Contact: Yuji Sasa, President, Director of the board, Managing Executive Officer, COO, CFO(Phone: 03-6870-2015)

Notice Regarding Share Split and the Partial Amendment of the Articles of Incorporation
Associated with the Share Split
Nishimoto Co., Ltd. (the "Company") hereby announces that, at the meeting of its Board of Directors held
on February 14, 2024, it resolved a share split and the partial amendment of its Articles of Incorporation
associated with the share split as follows:
1.

Purpose of the share split
The share split is aimed at developing a more investor-friendly environment and expanding theinvestor base by reducing the amount per investment unit of the Company’s shares.

2.

Summary of the share split(1) Method of the share split
The Company will set the record date as Sunday, June 30, 2024 and will split its common shares
held by shareholders as of the date at a ratio of three shares for every one share.
(2) Number of shares to be increased by the share split1) Total number of issued shares before the share split
2) Number of shares to be increased by the share split3) Total number of issued shares after the share split4) Total number of shares issuable by the Company after the share split

14,353,140 shares
28,706,280 shares
43,059,420 shares
150,000,000 shares(3) Schedule
1) Publication of the record date
Friday, June 14, 2024 (planned)
2) Record date
Sunday, June 30, 2024
3) Effective date
Monday, July 1, 2024
* The record date will fall on a holiday of the shareholder register administrator, and the practical
record date will be Friday, June 28, 2024.
(4) Other
There will be no change to the amount of stated capital in association with the share split.
3.

Partial amendment of the Articles of Incorporation(1) Reason for the amendment
In association with the above share split, the Company will amend a part of its Articles ofIncorporation on July 1, 2024, as the effective date based on the provisions of Article 184, paragraph
2 of the Companies Act of Japan.
1(2) Amended part
The part to be amended is shown below.
(The underlined part indicates amendment.)
After amendment

Before amendment(Total number of authorized shares)(Total number of authorized shares)
Article 6: The total number of shares issuable Article 6: The total number of shares issuable by
the Company shall be 150,000,000.
by the Company shall be 50,000,000.

(3) Amendment schedule
The effective date of the partial amendment of the Articles of Incorporation: Monday, July 1, 2024
4.

Shareholder benefit program
The Company provides a shareholder benefit to the shareholders recorded in the shareholder register
as of December 31 every year according to the number of shares held. Therefore, the Company willstart to apply its new shareholder benefit program, which will be introduced as a result of the sharesplit, to the shareholders recorded in the shareholder register as of December 31, 2024. The Company
is currently considering the content of the shareholder benefit program and will promptly disclose
specific details as soon as they are decided.

5.

Interim dividend for Fiscal Year 2024
The share split will take effect on July 1, 2024, and the interim dividend for Fiscal Year 2024 (fromJanuary 1, 2024 to June 30, 2024), the record date of which is June 30, 2024, will be paid based on thenumber of shares before the share split.

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