#InternalControl

At the Board of Directors meeting held on March 30, 2026, a partial revision of the basic policy on the development of the internal control system was resolved, clarifying frameworks to strengthen risk management and the audit system.

Pigeon Corporation resolved at the Board of Directors meeting on March 27, 2026, to partially revise the Basic Policy on Internal Control Systems. The revision clarifies the compliance framework and the enhanced roles of the Risk Management Committee.

Partial revision of the basic policy for the internal control system effective April 1, 2026. Aiming to strengthen legal compliance, risk management, and audit systems to enhance the effectiveness of compliance management throughout the group.

United Arrows Ltd. will partially revise its Basic Policy for Establishing the Internal Control System effective April 1, 2026, aiming to strengthen compliance and risk management frameworks.

Riken Keiki Co., Ltd. resolved on March 13, 2026, to revise the basic policy on the internal control system, aiming to strengthen compliance frameworks, risk management, and enhance audit systems.

The recurrence prevention measures related to quality misconduct announced on March 29, 2023, will be completed by the end of March 2026. Governance foundations have been rebuilt through management reforms and strengthening of internal controls.

At the Board of Directors meeting held on February 12, 2026, a partial revision of the Basic Policy on Internal Control was approved to strengthen the compliance and risk management frameworks.

Nidek Co., Ltd., designated as a Special Attention Stock on October 28, 2025, submitted an Improvement Plan and Status Report aimed at fundamental improvements of the internal control system to the Tokyo Stock Exchange on January 28, 2026.