Komori Corporation Co., Ltd. ("the Company") will disclose management information such as financial condition and business activity in a fair, impartial, and timely manner to help all stakeholders correctly and deeply understand the Company and properly evaluate its corporate value in accordance with the principles set forth in the "The Komori Group's Code of Corporate Conduct".

Information disclosed by the Company includes not only information required to be disclosed under applicable laws and regulations and the rules of the Tokyo Stock Exchange, but also information that the Company considers useful for shareholders and investors in understanding the Company and making appropriate investment decisions, including information regarding management strategies, business environment, business performance trends, financial condition, and sustainability-related matters.

For the purposes of this Policy, "Material Information" means information regarding the Company's corporate value, business performance, financial condition, or other matters that may have a significant impact on investment decisions, or information that a reasonable investor would consider important in making an investment decision.

The Company will disclose information in accordance with the Financial Instruments and Exchange Act, the Companies Act, and the Securities Listing Regulations of the Tokyo Stock Exchange, Inc. ("the Listing Regulations"). Furthermore, the Company seeks to be proactive and fair in the disclosure of information, not necessarily required by the Listing Regulations but which the Company should disclose shareholders and investors.

The Company will disclose information regarding material facts specified by the Listing Regulations, etc. in accordance with the regulations through the Timely Disclosure Information Transmission System (TDnet) provided by the Tokyo Stock Exchange and will promptly provide it on the Company's IR website to widely inform it. Furthermore, the Company will promptly announce information that is considered to affect investment decisions in an appropriate manner depending on its importance and urgency even if information is not subject to the Listing Regulations, etc.

The Company's investor relations activities are, in principle, conducted by the Representative Director and President, the Chief Financial Officer (CFO), and personnel responsible for investor relations acting as official spokespersons.
Outside Directors may also serve as spokespersons when appropriate.
To ensure consistency and fairness in communications, the provision of information to market participants by persons other than designated spokespersons is prohibited in principle.

To prevent the leakage of financial information and ensure fairness, the Company will, in principle, sets up a quiet period from two weeks prior to the closing day of each fiscal period to the day the financial results are announced. During this period, the Company refrains from commenting or answering questions regarding the financial results or business outlook. However, in the event if it is clear during this period that financial results are expected to be far from previous projections, the Company will announce it according to the Listing Regulations.

The disclosure of information constitutes forward-looking statements which are based on assumptions formed with information available at the time of disclosure. Such statements involve elements of various subsequent risks, uncertainties, and other factors. Depending on the case, actual results will change from forward-looking statements.

Material information within the KOMORI Group is centrally reported to the Information Handling Officer. The Information Handling Officer, in cooperation with the Corporate Planning Division and relevant departments, reviews such information to determine whether it falls under applicable laws and regulations, including the timely disclosure requirements of the Tokyo Stock Exchange, and assesses its potential impact on investment decisions.
Information determined to require timely disclosure is reviewed by the Financial Information Disclosure Committee to confirm the timeliness, legality, accuracy, and appropriateness of the disclosure.
With respect to corporate decisions and financial results information, the Information Handling Officer promptly discloses the information after obtaining the approval or resolution of the Board of Directors.
For material events, the Information Handling Officer and relevant departments analyze the information and, where necessary, report it to the Board of Directors or the Management Strategy Meeting prior to making a timely disclosure.