Disclosure Policy

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1. Basic Policy

Forum Engineering Inc. ("the Company") shall disclose information to stakeholders in a timely, accurate, and fair manner. The Company shall promote timely and accurate disclosure of information on an ongoing basis in keeping with various laws and regulations and the rules of the Tokyo Stock Exchange. The Company shall also actively disclose information considered useful for understanding the Company in the aim of enhancing our relationship with our stakeholders. The Company shall continue to work on timely and appropriate information disclosure from the standpoint of corporate social responsibility (CSR) as well.

2. Method of Information Disclosure

Important information corresponding to rules on timely disclosure as defined by the Tokyo Stock Exchange shall be disclosed on TDnet. After disclosure on TDnet, the information shall be promptly published on the Company's website. Additionally, other information considered useful for deepening understanding of the Company shall be published in the media and on the Company's website for the purpose of timely disclosure even if it does not fall under the rules of timely disclosure.

3. Prevention of Insider Trading and
Fair Disclosure of Information

The Company has established internal rules and shall familiarize and educate all employees on them for the purpose of properly managing important company information, preventing insider trading, and ensuring fair disclosure of information.

4. Quiet Period

The Company shall establish a quiet period from the day after the end of each quarter to the announcement of quarterly financial results so as to prevent any leakage of financial information and to maintain fairness. However, in the event that the earnings forecast is expected to change significantly during this quiet period, accurate information shall be released as appropriate according to the rules of disclosure. During the quiet period, the Company shall still respond to questions concerning information that has already been released.

5. Earnings Forecasts and Forward-Looking Statements

Earnings forecasts and other forward-looking statements within the information disclosed by the Company are based on information available at the time of the announcement and certain assumptions deemed reasonable. As such, actual earnings may differ from the disclosed forecasts due to various risks, uncertainties, economic changes, and other such factors.