Matters Concerning Relationship with Tanaka Precious Metals Group and Transactions with Related Parties

Overview of Transactions with Related Parties

The Company positions Tanaka Kikinzoku Kogyo Co., Ltd. as one of its major business partners, and that company provides the Company with material procurement routes. Transactions include raw material procurement, product sales and subcontracting costs, with transaction terms determined with reference to market prices. The related party's voting rights ownership ratio is 17.30%, which may influence the Company's business operations; however, transactions are executed following approval under internal regulations to ensure fair dealings.

Future Impact and Disclosure Items

Transactions with the parent company and related companies are subject to disclosure, and the Company will continue to ensure the appropriateness and competitiveness of transaction terms. There are no applicable related transactions with consolidated subsidiaries of the consolidated financial statements reporting company.