Notice Regarding Partial Revision of the ‘Basic Policy on Internal Control System Development’

Overview of the Revision to the Basic Policy on Internal Control System Development

At the board of directors meeting on April 27, 2026, ESPEC Corporation partially revised the 'Basic Policy on Internal Control System Development.' The revisions cover a wide range of matters including strengthening the compliance system for directors and employees, countermeasures against antisocial forces, building internal controls to ensure the appropriateness of financial reporting, establishing whistleblower systems, setting up a risk management committee, operating crisis management regulations, improving operational efficiency through the introduction of an executive officer system, supporting internal controls in subsidiaries, and enhancing support systems for the duties of the audit and supervisory committee.

Impact on Investors and Future Outlook

This revision of the basic internal control policy aims to strengthen compliance and risk management systems, contributing to improved transparency of corporate governance and operational efficiency. While it is expected to reinforce the foundation for sustainable corporate growth, no direct impact on specific financial indicators is mentioned. Investors should monitor future disclosures and business performance trends closely.