#FinancialAccountingStandardsFoundation

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.