We must not only comply with laws and regulations but also uphold high ethical standards—rooted in integrity and social responsibility—in all our business activities. We have established this Code of Conduct, and in today’s ever-changing business environment, every one of us is required to practice it in every situation. Fully aware of our social responsibilities, we have formulated the following Code of Conduct and are committed to practicing it sincerely. This Code applies to all management and employees of Kyomori-Ka (Guangdong) Technology Industrial Co., Ltd. and its subsidiaries. We will ensure that all management and employees are familiar with this Code and provide the necessary training to help them understand and act in accordance with it.
1. Compliance and Honest Conduct
1.1. Compliance
We will comply with the laws of the countries and regions where we operate, international norms and rules, and internal company regulations, conducting our business activities in good faith and in accordance with social norms and corporate ethics.
1.2. Honest Conduct and Standards of Behavior
In conducting business, we will act sincerely in accordance with this Code of Conduct, always considering how our actions are perceived by others and acting responsibly.

2. Honest and Fair Business Activities
2.1. Products and Services
2.1.1 Developing Products that Satisfy Customers
We will always prioritize customer needs and strive to develop products that ensure customer satisfaction. We will provide timely information regarding our products and services in response to customer requests and make every effort to answer inquiries sincerely.
2.1.2 Safety and Quality
We will pay close attention to the safety and quality of the products and services we sell and provide. Should we discover that our products or services have caused harm to customers or encounter serious quality issues, we will verify the facts, report the matter promptly and accurately to relevant parties both inside and outside the company, and take appropriate actions, such as investigating the cause of the damage or quality issue.
2.2. Transactions
2.2.1 Lawful, Fair, and Honest Transactions
We will always comply with laws and regulations concerning fair competition and trade, as well as other rules established in the countries and regions where we operate, engaging in equal, fair, and honest transactions with our customers, distributors, suppliers, recipients, and all other business partners.
2.2.2 Prohibition of Anti-Competitive Activities
We will not restrict free competition among business counterparts—for example, by colluding with them to determine product prices or quantities. We will avoid bid-rigging practices, such as pre-determining the winning bidder or the highest bid price.
2.2.3 Prohibition of Resale Price Maintenance and Unfair Restrictions on Sales Activities
We will not unfairly restrict the business activities of distributors—for example, by dictating the sales prices they must charge customers and retailers or by prohibiting them from selling products from other companies.
2.2.4 Fair Advertising
We will not convey false information or messages that could lead to misunderstandings regarding the quality, performance, and/or specifications of our products and services in our advertising campaigns.
2.2.5 Fair Dealings with Suppliers and Recipients
We will select suppliers and recipients based on appropriate criteria, treat them fairly and equitably, and conduct business in good faith in accordance with applicable laws and agreements, without making unreasonable demands or imposing unfair obligations.
2.2.6 Prohibition of Abuse of Position
We will not exploit our advantageous position to make unreasonable demands or impose obligations on suppliers or recipients—such as unilaterally setting unfair transaction terms or unfairly delaying payments.
2.2.7 Responsible Mineral Sourcing
To fulfill our social responsibilities within the supply chain, we will strive to source minerals that are not associated with conflict, human rights violations, or labor issues.
2.2.8 Proper Accounting
We will implement appropriate accounting procedures in accordance with generally accepted accounting principles and practices, ensuring accurate entries and records in our books and accounts. Furthermore, we will comply with laws and regulations related to accounting and financial practices.
2.2.9 Proper Record-Keeping and Reporting
We will accurately and impartially record and report all company business activities in compliance with applicable laws and regulations.
2.2.10 Disclosure
We will disclose information as required by laws and regulations, as well as other information deemed necessary, following appropriate procedures to ensure accuracy and impartiality, thereby maintaining public trust.
2.2.11 Compliance with Import and Export Laws
To uphold international peace and security, we will comply with the export laws and regulations of relevant countries and regions regarding the import and export of goods, technology, and services, and we will implement appropriate import and export controls. 2.2.12 Anti-Corruption
We subscribe to the anti-corruption objectives mandated by the laws of various countries and regions as well as international standards. To maintain sound and transparent relationships with political and administrative bodies, we do not engage in bribery—or any conduct that could be construed as bribery—directed at government agencies, officials, or politicians in any country or region, nor do we engage in any form of corruption.
2.2.13 Prohibition of Excessive Entertainment and Gifts
We will comply with the laws of various countries and regions as well as company policies, and will not provide entertainment, gifts, or other economic benefits that exceed socially accepted standards. Furthermore, we will not accept entertainment, gifts, or other economic benefits that deviate from sound business practices or social norms, or that have not been approved by authorized personnel in accordance with company policies.
3. Employees and Work Environment
3.1. Basic Human Rights and Respect for Human Dignity
We respect basic human rights and human dignity; we do not engage in any acts of discrimination or any behavior that undermines human dignity.
3.1.1 Respect for Human Dignity
We respect our employees' freedom of choice regarding their work; we do not accept child labor or forced labor, nor do we engage in abuse, harassment, or any other inhumane acts that compromise human dignity.
3.1.2 Prohibition of Discrimination
We do not discriminate based on gender, age, nationality, race, skin color, ideology, social status, religion, ancestry, property, disability, or political views.
3.1.3 Diversity and Respect for the Individual
We take into account the cultures, religions, customs, and systems of various countries and regions; we understand and sincerely acknowledge diverse values, striving to resolve issues through sincere dialogue based on mutual respect.
3.2. Human Resource Development
We prioritize human resource development—specifically selection, education, retention, succession planning, and the enhancement of organizational capabilities. Furthermore, we continue to embrace challenges, aiming for high goals and constant growth.
3.3. Respect for Privacy and Protection of Personal Information
We respect individual privacy and do not infringe upon it. Additionally, we comply with laws and company regulations regarding the handling of personal information to prevent leaks and unauthorized use.
3.4. Establishing a Safe and Healthy Work Environment
In accordance with applicable laws and company regulations regarding occupational safety and health, we strive to improve working conditions and focus on physical and mental well-being and safety. We also implement procedures for accident prevention and emergency management.

4. Management of Company Assets and Information
4.1. Asset Management
We manage company-owned property, information, brands, and all other assets—whether tangible or intangible—in an appropriate manner. Furthermore, we do not use these assets for purposes other than business operations (such as for personal use) and handle them properly for the benefit of the company.
4.1.1 Management of Tangible Assets
We use tangible assets owned by the company—such as equipment and fixtures—solely for the performance of duties as prescribed by laws, regulations, and company rules; we do not misappropriate them or use them for personal gain or for the benefit of third parties. 4.1.2 Respect for Intellectual Property Rights
We will properly maintain and manage the intellectual property rights owned by the Company—including proprietary technology gained through technical development—and strive to secure and actively utilize these rights while protecting them against unjust infringement by third parties. Furthermore, we will respect the intellectual property rights of third parties and make every effort to avoid infringing upon them.
4.1.3 Confidentiality
In accordance with laws, regulations, and company rules, we will properly manage all of the Company’s administrative, managerial, technical, and manufacturing secrets, as well as other information related to the Company and confidential information obtained (or potentially obtained) from other companies through our business operations. We will strive to prevent the disclosure, misuse, or misappropriation of confidential information. Disclosing confidential information to third parties or using it for unintended purposes is prohibited, both during employment and after retirement.
4.1.4 Robust Information Security
Recognizing the importance of information security in the course of our business activities, we will safely and appropriately manage and protect information obtained from suppliers, employees, and other third parties. We will also prevent information security incidents by taking measures to guard against cybersecurity threats and by preventing the loss, leakage, or alteration of information.

5. Society
5.1. Social Contribution
We will actively engage with the communities where we operate, contributing to society through our business activities as well as our human and material assets. Overseas, we will respect the cultures and customs of each country and contribute to the development of their local communities. We will also make every effort to contribute to society in our daily lives.
5.2. Protection of the Global Environment
We will comply with environmental laws and regulations in every country and region, reduce the use of pollutants, prevent pollution, promote the efficient use of resources and energy conservation, and conduct business activities that give due consideration to the environment and the preservation of biodiversity.
5.3. Response to Antisocial Groups
We will take a firm stance and appropriate action against antisocial groups and organizations in accordance with laws, regulations, and company rules. We will not maintain any relationship with such groups or organizations, nor will we take any measures that assist them.

【Internal Reporting System and Reporting Obligations】
In the event of an actual or potential violation of laws, regulations, or company rules, we will report any issues that can be resolved within the workplace to our supervisors. Furthermore, issues that cannot be resolved in the workplace should be reported to a supervisor—who will then report to the internal reporting channel—or reported directly to the internal reporting channel if the situation makes workplace resolution difficult. Details regarding internal reports and the fact that a report has been filed will be treated as confidential, and the reporter will not be placed at a disadvantage in any way. Anonymous reports are also accepted.

【Inquiries/Consultation】
If there are any questions regarding whether an action violates or potentially violates this Code of Conduct, one should not make a unilateral judgment but must instead seek advice from a superior or the relevant department.

【Promotion System】
The Group President (Administration) of the Company serves as the overall head responsible for the management and implementation of this Code of Conduct. The General Legal Department assists the overall head in promoting and supporting the management and implementation of this Code. Heads of subsidiaries are required to cooperate with the Company in promoting the management and implementation of this Code.

【Handling of the Code of Conduct at Overseas Subsidiaries】
Overseas subsidiaries may modify the wording of certain parts of this Code of Conduct to align with local laws and regulations, business practices, labor practices, and values. However, no modifications may be made that contradict the content of the Code.