1. Basic policy regarding information disclosure

JACCS Co., Ltd. (hereinafter, the "Company") discloses information in accordance with the "Rules on Timely Disclosure of Corporate Information by Issuers of Listed Securities" (hereinafter, the "Timely Disclosure Rules") prescribed under various laws and ordinances, including the Companies Act and the Financial Instruments and Exchange Law, and by the Tokyo Stock Exchange (TSE). Furthermore, with regard to information that does not fall under related laws or the Timely Disclosure Rules but is judged to be useful for understanding the JACCS Group, the Company works to realize proactive and fair disclosure of information.

2. Method of information disclosure and approach to fair disclosure

Information that is subject to the Timely Disclosure Rules is published via the Timely Disclosure Network (TDnet) provided by Tokyo Stock Exchange, in accordance with the Timely Disclosure Rules. After release, the same information is promptly provided to media organizations, and is also rapidly posted on the Company's Web site. In addition, from the perspective of maintaining fair disclosure, when the Company provides a briefing for institutional investors regarding financial results or management strategy, materials relating to such briefings will be published on the Company's Web site.

3. Forward-looking statements

The Company's disclosure materials sometimes include items related to future strategies or forecasts. However, these are based on information available at the time of disclosure, and do not constitute a promise by the Company that such future strategies or forecasts will materialize.

4. Quiet Period

To prevent the leak of financial results information and maintain fairness in information disclosure, the Company designates a prescribed period leading up to the financial results planned announcement date as a "quiet period," and will refrain from making any comments regarding operating results, or responding to related inquiries. However, if during the quiet period the expectation arises that results are likely to greatly deviate from forecasts, the Company will make a disclosure in accordance with the Timely Disclosure Rules.