Notice Concerning Finalization of the Performance-Linked Coefficient to Be Used in the Calculation of Performance-Based Stock Compensation

April 28, 2026

To whom it may concern,

Company Name Resona Holdings, Inc. (Code 8308: Prime Market of Tokyo Stock Exchange)

Notice Concerning Finalization of the Performance-Linked Coefficient to Be Used in the Calculation of Performance-Based Stock Compensation

Resona Holdings, Inc. (the "Company") hereby announces that the Company has finalized evaluation indicators and the performance-linked coefficient to be used in the performance-based stock compensation program. This program, which was introduced on May 12, 2020, to provide recipients with incentives for achieving the Company's medium-term management plan (MMP), was updated as described in a press release dated on May 12, 2023, regarding its partial revision and continuation.

1. Evaluation Indicators and Performance-Linked Coefficient*1

   Consolidated ROE (based on shareholders' equity)	10.69％
   Relative total shareholder return (TSR)	84.38％
   Changes in rating scores granted by ESG rating agencies (compared with the FY2022 level)	+14.35％
   Performance-linked coefficient	130％

   *1. Methods for the calculation of each evaluation indicator and performance-linked coefficient are described in the appendix.

2. Provision of Shares to Eligible Group Officers

The Company plans to provide eligible Group officers with Company shares in July 2026 in line with calculations of the number of shares to be granted to each individual based on the initially established formula.

End

Appendix

Methods for the Calculation of Each Indicator

The performance-linked coefficient shall be determined using methods described in (1) and (2) below.

1. The coefficient shall be calculated based on the matrix below in line with values of (i) consolidated ROE (based on shareholders' equity) and (ii) relative TSR. These two indicators shall be determined at the end of FY2025, the final year of the MMP, using the formula described below.

2. The coefficient shall then be adjusted by adding or deducting a maximum of 10% in step with (iii) changes in ESG rating indicators.

   1. Consolidated ROE (based on shareholders' equity) (%):

      Net income attributable to owners of the parent ÷ {(Total shareholders' equity at the beginning of the period + Total shareholders' equity at the end of the period) ÷ 2} × 100

   2. Relative TSR (%)：

      1. TOPIX Stock Price Index (banking industry; dividends included)*2

         The simple average of the TOPIX Stock Price Index (banking industry; dividends included) recorded over the period from January to March 2026 ÷ The simple average of the TOPIX Stock Price Index (banking industry; dividends included) recorded over the period from January to March 2023 (359.6)

      2. Resona Holdings' TSR*2

         The amount calculated by adding the simple average of the closing price of the Company's common stock at the Tokyo Stock Exchange over the period from January to March 2026 to the per-share amount of dividends arising from surplus as of the benchmark date within the period subject to evaluations ÷ The simple average of the closing price of the Company's common stock at the Tokyo Stok Exchange over the period from January to March 2026

         Relative TSR: (b) / (a) ×100

         *2. Rounded to the first decimal place

         	(ii) Relative TSR
         (i)Consolidated ROE （Based on shareholders' equity）		120％or more	110％or more	100％or more	90％or more	Less than 90％
         	10.0％or more	160%	150%	140%	130%	120%
         	9.5％or more	150%	140%	130%	120%	110%
         	9.0％or more	140%	130%	120%	110%	100%
         	8.5％or more	130%	120%	110%	100%	90%
         	8.0％or more	120%	110%	100%	90%	80%
         	7.5％or more	110%	100%	90%	80%	70%
         	7.0％or more	100%	90%	80%	70%	60%
         	6.5％or more	90%	80%	70%	60%	50%
         	6.0％or more	80%	70%	60%	50%	40%
         	5.5％or more	70%	60%	50%	40%	30%
         	5.0％or more	60%	50%	40%	30%	20%
         	Less than 5.0％	0%	0%	0%	0%	0%

   3. ESG rating indicators

Changes in ESG scores granted by ESG rating agencies (FTSE and MSCI) to Resona Holdings shall be calculated in the form of percentages using the formula below. Based on the average of the changes in each ESG score, the Company shall then choose a figure from the table below, adding it to or deducting it from the coefficient determined in (1) above.

• Changes in ESG scores (%)*2：

Scores granted to the Company in FY2025*3 ÷ Scores granted to the Company in FY2022 ×100－100

*3. The latest scores as of the date of FY2025 financial results announcement shall be considered scores for FY2025