【To investors】Points of Attention related to Handling of Securities Option Contracts on Resonac Holdings Corporation Shares

The implementation of dividend in kind of subsidiary shares (stock distribution spin-offs) of Resonac Holdings Corporation (Code: 4004) is scheduled to take effect from October 1, 2026 (Thurs.).
This is to notify, in association with the announcement (https://www.jpx.co.jp/english/news/2020/20260914-01.html) made by the Osaka Exchange, Inc. (OSE) of the handling of the Securities Option Contracts on the shares of Resonac Holdings Corporation, the points of attention on JSCC’s clearing and settlement service.

1. Positions
The strike price and the quantity of the underlying security per 1 unit of the Securities Option Contract will be adjusted from September 30, 2026 (Wed.) using the ratio show below*. Therefore, there will be no adjustment of positions of the Option Contracts existing as of September 28, 2026 (Mon.).
Please note that trading of the Securities Option Contracts on said underlying security will be suspended on the ex-rights date of September 29, 2026 (Tue.).

R: Ratio　R = P1×S1 / (P1×S1 + P2×S2)
P1: The final price (including the final quote price) of Resonac Holdings Corporation shares on the ex-rights date
P2: The final price (including the final quote price) of Crasus Chemical Inc. shares on the ex-rights date
S1: Number of issued shares of Resonac Holdings Corporation (excluding own shares)
S2: Number of issued shares of Crasus Chemical Inc.(excluding own shares and shares held by Resonac Holdings Corporation)

2. Option Reference Price on Ex-rights Date
The theoretical price of the underlying security used in the calculation of the Option Reference Price as of the ex-rights date (September 29, 2026 (Tue.)) shall be the price obtained by adjusting the final price of Resonac Holdings Corporation shares on the same date with the ratio R (P1/R)**.

* In the settlement related to buying/selling of the underlying securities resulting from the exercise of the option, for the Residual Less Than One Trading Unit Quantity arising as a result of the adjustment of the quantity of the underlying securities per 1 unit of the relevant Securities Option Contract, the amount of money equivalent to the difference between the value obtained by multiplying the Strike Price by said quantity (fraction less than 1 yen, if any, shall be rounded down) and the value obtained by multiplying the Option Settlement Price (underlying asset price) by said quantity (fraction less than 1 yen, if any, shall be rounded down) shall be settled via Non-DVP Settlement.

** That is the sum of the final price of Resonac Holdings Corporation shares and the final price of Crasus Chemical Inc. shares adjusted according to the number of issued shares (P1/R = P1+P2×S2/S1).