DISCLOSURE
POLICY

1. Basic Policy on Information Disclosure

AB&Company will promptly disclose information based on the principles of transparency, fairness, and continuity, in accordance with the Financial Instruments and Exchange Act and other laws and regulations, as well as provisions concerning the “Timely Disclosure of Corporate Information, etc.” in the Securities Listing Regulations of the Tokyo Stock Exchange (the “timely disclosure rules”). In addition, even in cases that are not covered by applicable laws and regulations or the timely disclosure rules, the Company will proactively and impartially disclose any information it deems to be important or beneficial in aiding shareholders and investors’ understanding of the Company.

2. Methods of Information Disclosure

AB&Company discloses corporate information in a timely and appropriate manner on the Timely Disclosure network (TDnet) provided by stock exchanges, in accordance with the instructions of the manager responsible for information management. The Company also discloses other information in a fair and prompt manner, in accordance with the spirit of timely disclosure.

3. Prevention of Insider Trading

When corporate information subject to disclosure rules is disclosed on the website of the exchange through TDnet, measures for the public disclosure of information required under insider trading regulations will be completed. Any corporate information subject to disclosure rules and any material corporate information that AB&Company judges will have an impact on investment decisions will be promptly disclosed on this website after disclosure on the website of the exchange.

4. Future Outlook

The information provided on the Company’s website includes statements related to future financial performance. Such statements are not guarantees of future performance and involve risks and uncertainties. Please note that actual results may differ as a result of changes in the environment and other factors.

5. Silent Period

In order to prevent the leaking of financial information, AB&Company sets a silent period from the day after the final day of the fiscal period (including quarterly financial results) until the announcement of financial results. During this period, the Company will refrain from commenting on its financial results or responding to any related questions. However, if, during this period, it is expected that financial results will differ significantly from previously announced forecasts of financial results, information to that effect will be appropriately disclosed.