Based on our corporate philosophy, the Company conducts business activities with a high sense of ethics toward the realization of a sustainable society.

However, in order to contribute to the creation of a sustainable society, it is essential to promote activities together with our suppliers, who are important partners. Accordingly, we have compiled the matters that we ask our suppliers to respect when conducting transactions with the Company in the “EPS Supplier Code of Conduct.” We ask all suppliers to understand the content set forth in this Code of Conduct and to cooperate toward the realization of a sustainable society throughout the entire supply chain.

Compliance with Laws and Regulations and Respect for International Norms

We comply not only with the applicable laws and regulations of our own country and the countries/regions in which we conduct business, but also respect international codes of conduct.

Human Rights and Labor

In addition to complying with relevant laws and regulations, we refer to international human rights standards, including the core labor standards established by the ILO (International Labour Organization), and respect the human rights of workers.

1. Prohibition of Forced Labor We do not use labor obtained through forced, bonded, or inhumane prison labor, slavery, or human trafficking.
   In addition, we do not force any employment and protect workers’ rights to leave their jobs or terminate their employment on their own initiative.
2. Prohibition of Child Labor and Consideration for Young Workers We do not allow children who have not reached the minimum working age prescribed by laws and regulations to work. In addition, we do not allow young workers under the age of 18 to engage in hazardous work that may impair their health or safety, such as night work or overtime work.
3. Consideration for Working Hours We do not have workers work beyond the limits prescribed by the laws and regulations of the regions where they work, and we appropriately manage workers’ working hours and holidays, taking international standards into consideration.
4. Appropriate Wages and Benefits We comply with all applicable laws and regulations regarding compensation paid to workers (including minimum wages, overtime pay, and legally mandated allowances and wage deductions).
   We also give consideration to the payment of wages at a level sufficient to cover the necessities of life (living wages).
5. Fair and Equitable Treatment of Workers We treat workers fairly based on fair evaluation standards.
6. Prohibition of Inhumane Treatment We respect workers’ human rights and do not subject workers to inhumane treatment such as mental or physical abuse, coercion, or harassment, nor engage in acts that may have such potential.
   In addition, housing provided by the company to workers shall include facilities where personal belongings and valuables can be stored, as well as personal space of sufficient size that can be appropriately entered and exited.
7. Prohibition of Discrimination We do not engage in discrimination or harassment.
   In addition, we give consideration, within an appropriate scope, to requests from workers related to religious practices.
8. Freedom of Association and Right to Collective Bargaining While complying with local laws and regulations, we respect workers’ right to organize as a means of realizing labor-management consultations regarding working environments, wage levels, and other matters.

Occupational Health and Safety

In addition to complying with relevant laws and regulations, we take into account the ILO occupational health and safety guidelines and other standards, and undertake initiatives to minimize injuries and physical and mental illnesses associated with workers’ duties and to establish a safe and hygienic work environment.

1. Occupational Safety We identify and assess risks to occupational safety and ensure safety through appropriate design, technology, and management measures.
   In particular, we provide reasonable consideration for pregnant women and mothers during breastfeeding periods.
2. Emergency Preparedness In preparation for emergencies such as disasters and accidents that may endanger life or bodily safety, we identify such emergencies, including their likelihood of occurrence; prepare emergency response procedures to minimize damage to workers and assets; install necessary equipment and other measures; and conduct education and training so that such actions can be taken in the event of a disaster.
3. Occupational Accidents and Occupational Illnesses We identify, assess, record, and report the status of occupational accidents and occupational illnesses, and implement corrective actions and appropriate countermeasures.
4. Industrial Hygiene We identify and assess risks of workers being exposed to harmful biological, chemical, and physical effects in the workplace, and implement appropriate management.
5. Consideration for Physically Demanding Work We identify and assess physically demanding work and appropriately manage it so that it does not lead to occupational accidents or occupational illnesses.
6. Safety Measures for Machinery and Equipment We assess whether there are safety risks associated with machinery and equipment used by workers in the course of their duties and implement appropriate safety measures.
7. Health and Safety of Facilities We appropriately ensure the health and safety of facilities provided for workers’ daily lives, such as housing, cafeterias, and toilets.
   In addition, in housing, we ensure appropriate emergency exits for emergencies.
8. Occupational Health and Safety Communication We provide workers with education and training on appropriate occupational health and safety information regarding various occupational hazards that workers may face, in languages and methods that workers can understand.
   We also provide feedback on opinions related to safety from workers.
9. Worker Health Management We conduct appropriate health management for all employees.

Environment

We actively address global environmental issues such as resource depletion, climate change, and environmental pollution, while also giving consideration to local environmental issues in light of ensuring the health and safety of people in the related regions.

1. Environmental Permits and Reporting In accordance with the laws and regulations of the locations where our business is conducted, we obtain the permits, licenses, and approvals necessary for the business, and proceed registration and reporting.
2. Reduction of Energy Consumption and Greenhouse Gas Emissions We strive to improve energy efficiency and engage in continuous activities to reduce energy consumption and greenhouse gas emissions.
3. Emissions to the Atmosphere We comply with relevant laws and regulations and implement appropriate measures to reduce emissions of harmful substances to the atmosphere.
4. Water Management We comply with laws and regulations, strive to reduce water usage, and prevent the discharge of contaminated water into the environment.
5. Effective Use of Resources and Waste Management By complying with laws and regulations and conducting appropriate management, we promote reduce, reuse, and recycle activities, make effective use of resources, and minimize the generation of waste.
6. Chemical Substance Management We comply with laws and regulations, identify, label, and manage chemical substances and other substances that pose hazards to human bodies or the environment, and manage them to ensure safe handling, movement, storage, use, recycling or reuse, and disposal.
7. Management of Chemical Substances Contained in Products We comply with all applicable laws and regulations and customer requirements concerning the prohibition or restriction of the use of specific substances contained in products.

Fair Trade and Ethics

In addition to complying with laws and regulations, we conduct business activities based on a high level of ethics.

1. Prevention of Corruption We do not engage in any kind of bribery, corruption, extortion, embezzlement, or similar acts.
2. Prohibition of Providing and Receiving Improper Benefits We do not provide or tolerate promises, offers, or authorizations as a means of obtaining bribes or other undue or improper benefits.
3. Elimination of Anti-Social Forces We take a firm stance against anti-social forces and sever all relationships with them.
4. Appropriate Information Disclosure We disclose information regarding labor, occupational health and safety, environmental activities, business activities, organizational structure, financial condition, and business performance in accordance with applicable laws and regulations and industry practices.
   We do not tolerate falsification of records or disclosure of false information.
5. Respect for Intellectual Property We respect the intellectual property rights of others and do not use them improperly.
6. Conducting Fair Business We conduct fair business, competition, and advertising.
7. Protection of Whistleblowers We protect the confidentiality of information related to reports and the anonymity of whistleblowers, and eliminate retaliation against whistleblowers.

Quality and Safety

We ensure the safety and quality of the products and services we provide, and provide accurate information.

1. Ensuring Product Safety We design, manufacture, and sell products that meet the safety standards prescribed by the laws and regulations of each country and that ensure sufficient product safety, and fulfill our responsibilities as suppliers.
2. Quality Management With regard to the quality of products and services, we comply not only with all applicable laws and regulations, but also with our own quality standards and customer requirements.
3. Provision of Accurate Product and Service Information We provide accurate and non-misleading information regarding products and services.

Information Security

We prevent leakage of confidential information and personal information, and strengthen information security.

1. Defense Against Cyberattacks We take defensive measures against threats such as cyberattacks and manage them so that damage does not occur to our company or others.
2. Protection of Personal Information We comply with relevant laws and regulations and appropriately manage and protect all personal information, including that of suppliers, customers, consumers, and employees.
3. Prevention of Leakage of Confidential Information We appropriately manage and protect not only our own confidential information, but also confidential information received from customers and third parties.
4. Education We regularly provide education and training on information security and support workers in acquiring the necessary knowledge and skills.

Business Continuity Plan

In the event that our company or our business partners are affected by a large-scale natural disaster or similar event, we prepare so that we can promptly resume production activities in order to fulfill our supply responsibilities.

1. Formulation and Preparation of a Business Continuity Plan We identify and assess risks that impede business continuity, examine the impact on business, and formulate a business continuity plan (BCP) that summarizes the medium- to long-term advance measures required and the status of those initiatives.

In order to practice this Code of Conduct described above, we set goals, prepare improvement plans, conduct internal and external evaluations, implement corrective actions, and strive for continuous improvement.

This Code of Conduct has been prepared with reference to the following materials.

Japan Electronics and Information Technology Industries Association (JEITA), “Responsible Business Conduct Guidelines: For the Promotion of Responsible Business Conduct in the Supply Chain”

JIS Q 9001:2015 (Quality management systems—Requirements) / ISO 9001:2015 (Quality management system—Requirements)

JIS Q 27001:2023 (Information security, cybersecurity and privacy protection—Information security management systems—Requirements) / ISO/IEC 27001:2022 (Information security, cybersecurity and privacy protection—Information security management system—Requirements)

(Established: July 1, 2025)
(Revised: April 1, 2026)