1. Basic Policy on Disclosure of Information
    TMS Co., Ltd. (hereinafter referred to as "the Company / we") will strive to disclose information in a timely and appropriate manner to all stakeholders, including shareholders and investors, based on the principles of transparency, fairness, and continuity.

    We disclose information in accordance with the disclosure regulation for corporate information under the Financial Instruments and Exchange Act and the "Rules on Timely Disclosure of Corporate Information by Issuer of Listed Securities" (the "Timely Disclosure Rules") established by the Tokyo Stock Exchange.

    In addition, we will disclose information that is not subject to the laws and regulations and Timely Disclosure Rules, however that is considered to have a substantial impact on investment decisions or to be useful in deepening understanding of our company, in consideration of fairness and timeliness.
     
  2. Method of Information Disclosure
    Information subject to the Timely Disclosure Rules will be disclosed through the "Timely Disclosure Network (TDnet)" provided by the Tokyo Stock Exchange, and will be promptly posted on the Company's website.

    In addition, even if the information is not subject to the Timely Disclosure Rules, the Company will endeavor to ensure that such information is communicated as fairly and widely as possible by posting it on the Company's website, if it is deemed helpful for shareholders and investors to understand the Company.
     
  3. Silent Period
    In order to prevent leaks of financial information and ensure fairness, the Company will observe a silent period from the day of settling accounts until the day of the announcement of financial results annually and quarterly, and will refrain from responding to inquiries or making comments regarding financial results. However, even during the silent period, we will promptly disclose any discrepancies in earnings forecasts in accordance with the Timely Disclosure Rules.
     
  4. Information on Future Prospect
    Forecasts, plans, prospects, strategies and other information regarding future business performance disclosed by the Company are forward-looking statements made based on certain assumptions, which the management of the Company has judged to be reasonable based on the information available at the time of disclosure.
    Accordingly, please be aware that these forecasts are subject to risks and uncertainties, and actual results may differ significantly from those projected, planned, or expected due to changes in various factors.