FLASH REPORT: After Tax-Exempt Framework Expansion, 'Ticket Restaurant' New Contracts in April Approximately 1.7 Times Year-on-Year! Over 80% are SMEs, and 1 in 3 Companies Choose the Full Monthly Amount of 7,500 Yen

Edenred Japan Co., Ltd. (Headquarters: Minato-ku, Tokyo; Representative Director and President: Sotaro Amano; hereinafter referred to as "the Company"), which operates the employee meal assistance service "Ticket Restaurant," announces preliminary figures on the adoption and usage trends of its "Ticket Restaurant" meal assistance service in April, following the enforcement of the "Expansion of the Tax-Exempt Meal Allowance Framework (7,500 yen per month)" on April 1, 2026.

**[Background of this Survey] Accelerated Adoption of Meal Assistance with the Expansion of the Tax-Exempt Framework in April**

Amid prolonged price increases, meal assistance is attracting unprecedented attention as a "third wage increase" that supplements wage hikes and boosts employees' real disposable income. Furthermore, as securing talent becomes a management challenge, companies across the board are rapidly adopting highly effective measures that directly lead to improved recruitment and retention rates.

Until now, meal assistance has had a strong image of being primarily for large companies with employee cafeterias. However, the recent expansion of the tax-exempt framework has significantly changed this perception. With the tax benefit doubling from 3,500 yen to 7,500 yen per month, the adoption and increase in allowance amounts are rapidly spreading across a wide range of companies, especially small and medium-sized enterprises.

To clarify the actual situation during this historic turning point, Edenred Japan analyzed the contract trends of "Ticket Restaurant" as preliminary figures.

**[Summary]**

New contracts in April, when the tax-exempt framework expansion was enforced, were approximately 1.7 times higher than the previous year.

Over 80% of new contracting companies are SMEs. 1 in 3 companies adopted the full amount!

Smaller companies tend to adopt the full amount.

Among existing customers, 1 in 5 companies increased their allowance in April. Approximately 60% of them chose the full amount.

Furthermore, approximately 30% of existing customers are expected to increase their allowance in May.

**[Overview]**

Survey Name: Adoption and Usage Trends of "Ticket Restaurant" in April 2026 Survey Subject: Edenred Japan Co., Ltd. Survey Period: April 1, 2026 – April 30, 2026 Survey Target: Companies that newly contracted "Ticket Restaurant" and existing customers during the period. *When publishing the contents of this release, please clearly state "Source: Edenred Japan Co., Ltd."

**[Summary Explanation]**

New contracts in April, when the tax-exempt framework expansion was enforced, were approximately 1.7 times higher than the previous year.

After the enforcement of the tax-exempt framework expansion on April 1, 2026, new contracts for "Ticket Restaurant" in April expanded by approximately 1.7 times compared to the same month last year. Amid prolonged price increases, companies are showing increased interest in meal assistance as a living support measure that cannot be fully covered by wage increases alone, suggesting that this tax reform has encouraged adoption.

Over 80% of new contracting companies are SMEs. 1 in 3 companies adopted the full amount! ■ Smaller companies tend to adopt the full amount.

Among new contracting companies, over 80% (82%) are SMEs with 100 employees or fewer, indicating that the system is spreading primarily among SMEs. Furthermore, one in three companies (31%) adopted the full tax-exempt limit of 7,500 yen per month (totaling up to 15,000 yen per month when combining company subsidies and employee contributions), demonstrating the high demand from companies to "support employees with the full amount." Particularly, among companies with 50 employees or fewer, the proportion choosing the full amount was 40% (39%), showing a tendency for smaller companies to prioritize support for employees' food expenses. By industry, construction, transportation, medical, and welfare sectors were particularly prominent, indicating that industries with many employees who eat meals outside or work shifts have a higher need for food expense support.

Traditional meal assistance has had a strong image of involving physical facilities such as employee cafeterias, which posed a high barrier to adoption for SMEs. On the other hand, "Ticket Restaurant" is card-based, making it easy for SMEs without facilities or those with many employees working outside to adopt. Additionally, SMEs tend to have closer relationships with management and decision-makers, allowing for quicker decision-making. These factors are believed to have accelerated adoption among SMEs in April.

Among existing customers, 1 in 5 companies increased their allowance in April. Approximately 60% of them chose the full amount. ■ Furthermore, approximately 30% of existing customers are expected to increase their allowance in May.

Among existing customers, the response to the tax-exempt framework expansion was also significant. In April, the first month of enforcement, approximately one in five (21%) existing customers increased their meal assistance amount. Of these, approximately 60% (58%) raised it to the full tax-exempt limit.

Furthermore, approximately 30% of existing customers are expected to increase their allowance in May, indicating a growing trend among existing adopting companies to gradually expand their use of the system in response to the tax-exempt framework expansion. Many companies are seen to start with a partial increase and then consider further increases, demonstrating the high demand from companies for food expense support. This time, many companies chose the full tax-exempt limit.