Change of Audit Firm

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a review by SCS International Audit Corporation of its interim consolidated financial statements for the interim consolidated accounting period from 1 April 2026 to 30 September 2026.」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone an interim review by SCS国際有限責任監査法人 of the interim consolidated financial statements for the interim consolidated fiscal period (from 1 April 2025 to 30 September 2025).」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone an interim review by SCS国際有限責任監査法人 of the interim consolidated financial statements for the interim consolidated fiscal period (from 1 April 2024 to 30 September 2024).」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the third quarter of the consolidated fiscal period (from 1 October 2023 to 31 December 2023) and the third quarter of the year-to-date consolidated period (from 1 April 2023 to 31 December 2023).」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the second quarter of the consolidated fiscal period (from 1 July 2023 to 30 September 2023) and the second quarter of the year-to-date consolidated period (from 1 April 2023 to 30 September 2023).」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the first quarter of the consolidated fiscal period (from 1 April 2023 to 30 June 2023) and the first quarter of the year-to-date consolidated period (from 1 April 2023 to 30 June 2023).」

「The Company evaluated the performance of the accounting auditor's duties as satisfactory and resolved to reappoint SCS国際有限責任監査法人.」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the third quarter of the consolidated fiscal period (from 1 October 2022 to 31 December 2022) and the third quarter of the year-to-date consolidated period (from 1 April 2022 to 31 December 2022).」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the second quarter of the consolidated fiscal period (from 1 July 2022 to 30 September 2022) and the second quarter of the year-to-date consolidated period (from 1 April 2022 to 30 September 2022).」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the first quarter of the consolidated fiscal period (from 1 April 2022 to 30 June 2022) and the first quarter of the year-to-date consolidated period (from 1 April 2022 to 30 June 2022).」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the first quarter of the consolidated fiscal period (from 1 April 2021 to 30 June 2021) and the first quarter of the year-to-date consolidated period (from 1 April 2021 to 30 June 2021).」

「The Company evaluated the performance of the accounting auditor's duties as satisfactory and resolved to reappoint SCS国際有限責任監査法人.」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the third quarter of the consolidated fiscal period (from 1 October 2020 to 31 December 2020) and the third quarter of the year-to-date consolidated period (from 1 April 2020 to 31 December 2020).」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the first quarter of the consolidated fiscal period (from 1 April 2020 to 30 June 2020) and the first quarter of the year-to-date consolidated period (from 1 April 2020 to 30 June 2020).」

「The Company evaluated the performance of the accounting auditor's duties as satisfactory and resolved to reappoint SCS国際有限責任監査法人.」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the third quarter of the consolidated fiscal period (from 1 October 2019 to 31 December 2019) and the third quarter of the year-to-date consolidated period (from 1 April 2019 to 31 December 2019).」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the second quarter of the consolidated fiscal period (from 1 July 2019 to 30 September 2019) and the second quarter of the year-to-date consolidated period (from 1 April 2019 to 30 September 2019).」

「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by SCS国際有限責任監査法人 of the quarterly consolidated financial statements for the first quarter of the consolidated fiscal period (from 1 April 2019 to 30 June 2019) and the first quarter of the year-to-date consolidated period (from 1 April 2019 to 30 June 2019).」

「The Company evaluated the performance of the accounting auditor's duties as satisfactory and resolved to reappoint SCS国際有限責任監査法人.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by SCS国際有限責任監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2018 to 31 December 2018) and the third-quarter cumulative consolidated period (1 April 2018 to 31 December 2018).」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by SCS国際有限責任監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2018 to 30 September 2018) and the second-quarter cumulative consolidated period (1 April 2018 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 SCS国際有限責任監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2018 to 30 June 2018) and the first-quarter cumulative consolidated period (1 April 2018 to 30 June 2018).」

「The certified public accountants who performed the Company's audit were Maki Tatsuto (牧 辰人) and Matsuyama Motohiro (松山 元浩). The audit assistants comprised 6 certified public accountants and 2 others, all belonging to SCS国際有限責任監査法人.」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by SCS国際有限責任監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2017 to 31 December 2017) and the third-quarter cumulative consolidated period (1 April 2017 to 31 December 2017).」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by SCS国際有限責任監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2017 to 30 September 2017) and the second-quarter cumulative consolidated period (1 April 2017 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 SCS国際有限責任監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2017 to 30 June 2017) and the first-quarter cumulative consolidated period (1 April 2017 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 SCS国際有限責任監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2016 to 31 December 2016) and the third-quarter cumulative consolidated period (1 April 2016 to 31 December 2016).」

「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by SCS国際有限責任監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2016 to 30 September 2016) and the second-quarter cumulative consolidated period (1 April 2016 to 30 September 2016).」

「The Company's accounting auditor has changed as follows. Fiscal year 53: 太陽有限責任監査法人; consolidated accounting period and cumulative consolidated period for the first quarter of fiscal year 54: SCS国際有限責任監査法人」