Notice Regarding Membership Status and Policy on Joining the Public Interest Incorporated Foundation Financial Accounting Standards Foundation

Overview

This notice discloses that, as of July 31, 2026, the Company is not a member of the Public Interest Incorporated Foundation Financial Accounting Standards Foundation. The Company has no history of membership and currently has no scheduled plan to join. The Company will continue to consider joining in response to any future changes in circumstances. Financial impacts are unknown at this time; however, the Company is actively gathering information and establishing response processes for understanding and addressing accounting standard changes through collaboration with its audit firm and participation in external training programs.

Future Actions and Impact

The policy regarding joining is TBD at present and will be reconsidered if circumstances change. The Company intends to continue information-gathering activities at appropriate times and maintain a structure to respond accurately to accounting standard changes. Through coordination with the audit firm and participation in training provided by educational institutions and other organizations, the Company is strengthening its capability to respond to the Financial Accounting Standards Foundation.