Notification Regarding Membership Status with the Financial Accounting Standards Foundation

Background and Current Status

This notice states that, as of August 31, 2026, the company is not a member of the Financial Accounting Standards Foundation. The company has no prior membership history and provides this information to fulfill disclosure obligations under listing regulations. Because membership status can affect the understanding and application of appropriate accounting standards, the company has established measures to respond to changes, including coordination with auditors, information gathering, and subscribing to specialized publications.

Future Policy and Impact

Regarding membership, the company will continue to consider the matter in light of future accounting standard developments and other circumstances. No decision to join has been made at this time, and the company will maintain an appropriate response framework. For investors, this could affect the uniformity of financial reporting standards, but the current disclosures and the maintenance of the response framework are expected to continue.