#AccountingStandards

Resolved to voluntarily adopt IFRS accounting standards for consolidated financial statements from fiscal 2026 (fiscal year ending March 2027), transitioning from Japanese GAAP.

Japan Ceramic Corporation disclosed that as of December 31, 2025, it is not a member of the Public Interest Incorporated Foundation Financial Accounting Standards Foundation and indicated a policy to continuously consider the necessity of joining in the future.

As of December 31, 2025, Metaplanet Co., Ltd. is not a member of the Financial Accounting Standards Foundation and currently has no plans to join, but will continue to consider membership based on future business conditions.

World Co., Ltd. will early adopt IFRS 18 starting from the fiscal year beginning on March 1, 2026, aiming to unify the definition of operating income and enhance transparency of the revenue structure.

As of October 31, 2025, there is no membership record with the Public Interest Incorporated Foundation Financial Accounting Standards Foundation, and there are currently no plans to join; however, trends will be closely monitored and considerations will continue.