In accordance with the resolution of the Board of Directors’ meeting held on June 12, 2025, ACSL Ltd. (ACSL) has been offering stock acquisition rights as stock options for our employees. The details of the issue of stock acquisition rights to be issued were determined today.

1. Eligibility for allotment of stock acquisition rights, number of persons and number of allotments
Qualified persons allotted:    Employees
Number of persons:               13
Number of allotments:          312

2. Class and number of shares to be issued for the stock acquisition rights
Common stock:       31,200

3. Number of stock acquisition rights
312

4. Value of assets to be invested in at the time of the exercise of stock acquisition rights
144,100 yen per stock acquisition right (1,441 yen per share)

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