Komori
Occurring Fact3607KURAUDIA HOLDINGS CO.,LTD.Materials and Chemicals

Notice Regarding Changes to the Accounting Auditor

The Company has decided to change its accounting auditor from PwC Japan LLC to OAG Audit Corporation and will submit a proposal for the appointment of OAG Audit Corporation to the Annual General Meeting of Shareholders scheduled for 25 November 2026. The appointment will not be finalized until it is approved at the meeting.

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Change in Accounting Auditor

Subject Entity

Entity concerned

OccurrenceDate of occurrence
Awareness or receipt of noticeDate recognized / notification received
This disclosure06/30/2026
Cause

Cause

Outlook

Outlook

Event that occurred
ItemDetails
Event nameChange in Accounting Auditor
Date of occurrenceDate of occurrence
Date recognized / date notice receivedDate recognized / notification received
Subject EntityEntity concerned
CauseCause
OutlookOutlook
Items this document does not state (19)
Target Locations / ProductsAmount of Impact on Business PerformanceAccounting period in which recognizedImpact on Earnings ForecastType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

After comprehensively considering the expectation of an audit from a new perspective, given the long tenure of PwC Japan LLC, as well as the expectation of audit services suited to the scale of the Company's business.

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Notice Regarding Changes to the Accounting Auditor | KURAUDIA HOLDINGS CO.,LTD. (3607) timely disclosure | Komori