Notice Regarding Stock Split, Partial Amendment to the Articles of Incorporation, and Other Matters

Akatsuki Inc. has announced a strategic initiative to enhance market liquidity and expand its investor base through a three-for-one stock split. By lowering the entry barrier for potential shareholders, the company aims to increase the accessibility of its common stock. This corporate action, approved by the Board of Directors on August 12, 2026, is scheduled to take effect with a record date of September 30, 2026.

The execution of this split will increase the total number of issued shares from 14,519,800 to 43,559,400. To accommodate this expansion, the company is amending its Articles of Incorporation to raise the total number of authorized shares from 45,090,400 to 135,271,200, effective October 1, 2026. While the share count will rise significantly, the company confirms that there will be no change to its total capital amount as a result of these adjustments.

In conjunction with the stock split, the company is recalibrating the exercise prices for its outstanding stock acquisition rights. Specifically, the exercise prices for the 7th through 10th series of rights will be adjusted downward to reflect the new share structure, ensuring consistency with the split ratio. These adjustments are set to become effective on October 1, 2026. This comprehensive restructuring reflects a commitment to optimizing capital structure and facilitating broader participation in the company’s equity.