Change in Audit Firm

「The Company has undergone an interim review by Koa Audit Corporation of its interim consolidated financial statements for the interim consolidated accounting period (1 October 2024 to 31 March 2025), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 January 2024 to 31 March 2024) and the second-quarter consolidated cumulative period (1 October 2023 to 31 March 2024), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 April 2023 to 30 June 2023) and the third-quarter consolidated cumulative period (1 October 2022 to 30 June 2023), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 January 2023 to 31 March 2023) and the second-quarter consolidated cumulative period (1 October 2022 to 31 March 2023), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 October 2022 to 31 December 2022) and the first-quarter consolidated cumulative period (1 October 2022 to 31 December 2022), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone an audit by Koa Audit Corporation of its consolidated financial statements for the consolidated fiscal year (1 October 2021 to 30 September 2022) and its financial statements for the fiscal year (1 October 2021 to 30 September 2022), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 April 2022 to 30 June 2022) and the third-quarter consolidated cumulative period (1 October 2021 to 30 June 2022), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 January 2022 to 31 March 2022) and the second-quarter consolidated cumulative period (1 October 2021 to 31 March 2022), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 October 2021 to 31 December 2021) and the first-quarter consolidated cumulative period (1 October 2021 to 31 December 2021), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 April 2021 to 30 June 2021) and the third-quarter consolidated cumulative period (1 October 2020 to 30 June 2021), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 January 2021 to 31 March 2021) and the second-quarter consolidated cumulative period (1 October 2020 to 31 March 2021), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 October 2020 to 31 December 2020) and the first-quarter consolidated cumulative period (1 October 2020 to 31 December 2020), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone an audit by Koa Audit Corporation of its consolidated financial statements for the consolidated fiscal year (1 October 2019 to 30 September 2020) and its financial statements for the fiscal year (1 October 2019 to 30 September 2020), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 April 2020 to 30 June 2020) and the third-quarter consolidated cumulative period (1 October 2019 to 30 June 2020), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 January 2020 to 31 March 2020) and the second-quarter consolidated cumulative period (1 October 2019 to 31 March 2020), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「The Company has undergone a quarterly review by Koa Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 October 2019 to 31 December 2019) and the first-quarter consolidated cumulative period (1 October 2019 to 31 December 2019), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 興亜監査法人 of the quarterly consolidated financial statements for the third quarter consolidated accounting period, from 1 April 2019 to 30 June 2019, and the third-quarter consolidated cumulative period, from 1 October 2018 to 30 June 2019.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 興亜監査法人 of the quarterly consolidated financial statements for the second quarter consolidated accounting period, from 1 January 2019 to 31 March 2019, and the second-quarter consolidated cumulative period, from 1 October 2018 to 31 March 2019.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 興亜監査法人 of the quarterly consolidated financial statements for the first quarter consolidated accounting period, from 1 October 2018 to 31 December 2018, and the first-quarter consolidated cumulative period, from 1 October 2018 to 31 December 2018.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an audit by 興亜監査法人 of the consolidated financial statements for the consolidated fiscal year, from 1 October 2017 to 30 September 2018, and the financial statements for the fiscal year, from 1 October 2017 to 30 September 2018.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 興亜監査法人 of the quarterly consolidated financial statements for the third quarter consolidated accounting period, from 1 April 2018 to 30 June 2018, and the third-quarter consolidated cumulative period, from 1 October 2017 to 30 June 2018.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 興亜監査法人 of the quarterly consolidated financial statements for the second quarter consolidated accounting period, from 1 January 2018 to 31 March 2018, and the second-quarter consolidated cumulative period, from 1 October 2017 to 31 March 2018.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 興亜監査法人 of the quarterly consolidated financial statements for the first quarter consolidated accounting period, from 1 October 2017 to 31 December 2017, and the first-quarter consolidated cumulative period, from 1 October 2017 to 31 December 2017.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an audit by 興亜監査法人 of the consolidated financial statements for the consolidated fiscal year, from 1 October 2016 to 30 September 2017, and the financial statements for the fiscal year, from 1 October 2016 to 30 September 2017.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 興亜監査法人 of the quarterly consolidated financial statements for the third quarter consolidated accounting period, from 1 April 2017 to 30 June 2017, and the third-quarter consolidated cumulative period, from 1 October 2016 to 30 June 2017.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 興亜監査法人 of the quarterly consolidated financial statements for the second quarter consolidated accounting period, from 1 January 2017 to 31 March 2017, and the second-quarter consolidated cumulative period, from 1 October 2016 to 31 March 2017.」

「The Company's audit firm has changed as follows. 86th fiscal year: 東陽監査法人 First quarter of the 87th fiscal year and first-quarter consolidated cumulative period: 興亜監査法人」