This Basic IR Policy provides Earth Corporation’s basic approaches and action guidelines with regard to Investor Relations (IR). It is designed to share the significance and importance of IR among all managers and employees, and to build strong trust relationships with shareholders and investors through disclosure and communications.

Relationships with shareholders and investors

Earth Corporation sees shareholders and investors as important stakeholders that support the company’s management foundations by providing capital and executing voting rights. As such, through proactive dialogue, we will strive to foster “Earth Corporation fans” and to build long-term trust relationships.

Earth’s approach to IR

At Earth Corporation, we feel that timely and appropriate disclosure to shareholders and investors is an important obligation in corporate management. We will actively provide information even beyond disclosures required by law, and strive to build trust relationships. Our goal is to promote understanding of Earth’s corporate philosophy, vision, superiority, and strategies, and to ensure that our corporate value is properly evaluated.

Roles of management and employees

Earth Corporation sees “ensuring management transparency” as an important obligation of managers, and we strive to fulfill our responsibility of accountability to shareholders and investors. Every manager and employee at Earth is aware of the importance of IR, and we strive to share this awareness all across the company, for example by effectively transmitting information within the company.

Systematic rollout of IR activities

All Earth managers and employees will strive to:

• Act with self-awareness as members of the Earth Corporation team
• Execute their duties as a person who bears responsibility for increasing corporate value
• Ensure that IR information obtained through the execution of those duties is communicated promptly
• Cooperate in IR operations

IR Action Guidelines

Earth Corporation will build trust relationships with shareholders and investors, and will conduct IR activities with an emphasis on the following points so that Earth’s corporate value is properly reflected in market evaluations.

• Ensure timely and appropriate disclosure
• Continue open and fair disclosure
• Build IR structures and strive for systematic IR
• Study effective methods for communicating information
• Engage in active dialogues with shareholders and investors

June 2016
Earth Corporation
President & Representative Director
Katsunori Kawabata