１．Basic Approach to Information Disclosure

The Daio Paper Group (the “Group”) will make appropriate and prompt information disclosure to all our stakeholders.

２．Standards for Information Disclosure

The Group complies with applicable laws and regulations, including the Financial Instruments and Exchange Act, as well as the rules established by the Tokyo Stock Exchange, and provides timely, appropriate, and fair disclosure of information.Information that does not fall under the above laws, regulations, or rules but is considered useful in promoting stakeholders’ understanding of the Group will also be disclosed promptly and accurately to the extent practicable.

３．Methods of Information Disclosure

Information subject to the timely disclosure rules of the Tokyo Stock Exchange will be disclosed through the Timely Disclosure Network (“TDnet”) provided by the Tokyo Stock Exchange. Information disclosed through TDnet will also be promptly posted on the Group’s website.Statutory disclosure documents, including securities reports required under the Financial Instruments and Exchange Act, will be submitted and disclosed through the Electronic Disclosure for Investors’ NETwork (“EDINET”) operated by the Financial Services Agency.In addition to disclosures through TDnet and EDINET, the Group strives to proactively communicate with shareholders, investors, and other stakeholders through its corporate website, earnings and strategy briefings, integrated reports, and investor relations events.

４．Fair Disclosure and Information Management (Thorough Management of Insider Information)

The Group appropriately manages material information and does not engage in selective disclosure to specific investors. Dialogue with shareholders and investors is conducted based on publicly disclosed information, and undisclosed material information will not be disclosed in individual meetings or discussions. Through these efforts, the Group strives to ensure fairness and transparency in access to information for all market participants.The Group has established the Rules on Insider Trading Regulations, which prescribe operational guidelines, including standards for the management of insider information. The Group is also committed to educating its directors, officers, and employees and ensuring thorough management of material facts subject to insider trading regulations, as well as important corporate information that must be disclosed under the timely disclosure rules.

５．Quiet Period

To prevent the leakage of financial results information and ensure fairness in information disclosure, the Group shall, in principle, designate the period from the day following the end of each fiscal period until the date of the earnings announcement as a quiet period.During this period, the Group will refrain from responding to questions or commenting on the relevant financial results. However, if there is a likelihood of a significant revision to earnings forecasts during the quiet period, the Group will disclose such information promptly and appropriately in accordance with the timely disclosure rules.

６．Forward-Looking Statements

Forward-looking statements regarding business performance do not guarantee future performance and involve risks and uncertainties. Actual results may differ materially from those expressed or implied by such statements due to changes in the business environment and other factors.