Disclosure Policy April 2026

The Denka Group discloses information and engages in dialogue with shareholders, investors, and other stakeholders in a fair, timely, and appropriate manner, in accordance with the policies set forth below.

1. Basic Approach to Information Disclosure

In order to build and maintain trust with a wide range of stakeholders—including shareholders and investors, customers, business partners, and local communities—the Denka Group strives to disclose corporate information in a prompt manner based on the principles of transparency, fairness, and continuity.
At the same time, we seek to enhance two-way communication with stakeholders, deepen their understanding of the Denka Group, and ultimately contribute to the enhancement of corporate value.

2. Standards for Information Disclosure

The Denka Group discloses corporate information in a timely and appropriate manner in accordance with applicable laws and regulations, including the Companies Act, the Financial Instruments and Exchange Act, and the Timely Disclosure Rules (the “Disclosure Rules”) established by Tokyo Stock Exchange.
In addition, even information that is not subject to mandatory disclosure under laws or regulations will be proactively disclosed if it is deemed useful for stakeholders.

3. Methods for Information Disclosure

Information prescribed in the Disclosure Rules is disclosed through the Timely Disclosure Information Transmission System (TDnet) provided by the Tokyo Stock Exchange, the Electronic Disclosure System for disclosure documents including securities reports, provided by the Financial Services Agency (EDINET), press releases, and other appropriate channels. Such information is also promptly published on the Company’s website.
Even where information does not fall under the Disclosure Rules, if it is deemed useful for stakeholders, it will be disclosed fairly and broadly through means such as publication on the websites of the Denka Group companies, including the Company.

4. Quiet Period

In order to prevent the leakage of financial information (including quarterly financial information) and to ensure fairness in information disclosure, the Company designates the period from the day immediately following the end of each fiscal period until the date of the relevant earnings announcement as a quiet period. During this period, the Company refrains from responding to or commenting on questions regarding financial results or earnings forecasts.
However, if it becomes likely during the quiet period that earnings forecasts will change significantly, the Company will make appropriate disclosure in accordance with the Disclosure Rules.

5. Forward-Looking Statements

Information disclosed by the Denka Group may include forward-looking statements regarding current plans, outlooks, strategies, or similar matters. These forward-looking statements are based on information available at the time of disclosure and on certain premises set by the Company, and they involve risks and uncertainties. Accordingly, actual results may differ from such forward-looking statements.