（TRANSLATION）

Independent Practitioner’s Assurance ReportAugust 17, 2016
Mr. Kinya Seto,
Director, Representative Executive Officer, President & Chief Executive Officer (CEO),LIXIL Group Corporation
Hiroshi Inanaga
Chief Executive Officer
Deloitte Tohmatsu Evaluation and Certification Organization Co., Ltd.
3-3-1, Marunouchi, Chiyoda-ku, Tokyo
We have undertaken a limited assurance engagement of the employee-related information and the environmental
perfomance information indicated with ★ for the year ended March 31, 2016 (hereinafter collectively referred to as the“sustainability information”) included in the “LIXIL Group Webpage Sustainability” of LIXIL Group Corporation (the“Company”) created for the Company’s webpage.
The Company’s Responsibility
The Company is responsible for the preparation of the sustainability information in accordance with the calculation
and reporting standard adopted by the Company (indicated with the sustainability information of “LIXIL GroupWebpage Sustainability”). CO2 quantification is subject to inherent uncertainty for reasons such as incomplete
scientific knowledge used to determine emissions factors and numerical data.
Our Independence and Quality Control
We have complied with the independence and other ethical requirements of the Code of Ethics for Professional
Accountants issued by the International Ethics Standards Board for Accountants, which is founded on fundamental
principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior.
We apply International Standard on Quality Control 1, Quality Control for Firms that Perform Audits and Reviews ofFinancial Statements, and Other Assurance and Related Services Engagements, and accordingly maintain acomprehensive system of quality control including documented policies and procedures regarding compliance withethical requirements, professional standards and applicable legal and regulatory requirements.
Our Responsibility
Our responsibility is to express a limited assurance conclusion on the sustainability information based on theprocedures we have performed and the evidence we have obtained. We conducted our limited assurance engagementin accordance with the International Standard on Assurance Engagements (“ISAE”) 3000, Assurance Engagements
Other than Audits or Reviews of Historical Financial Information, issued by the International Auditing and AssuranceStandards Board (“IAASB”), ISAE 3410, Assurance Engagements on Greenhouse Gas Statements, issued by theIAASB and the Practical Guideline for the Assurance of Sustainability Information, issued by the Japanese
Association of Assurance Organizations for Sustainability Information.
The procedures we performed were based on our professional judgment and included inquiries, observation ofprocesses performed, inspection of documents, analytical procedures, evaluating the appropriateness of quantification
methods and reporting policies, and agreeing or reconciling with underlying records. These procedures also included
the following:・Evaluating whether the Company’s methods for estimates are appropriate and had been consistently applied.
However, our procedures did not include testing the data on which the estimates are based or reperforming theestimates.
・Undertaking site visits to assess the completeness of the data, data collection methods, source data and relevant
assumptions applicable to the sites.
The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent
than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance
engagement is substantially lower than the assurance that would have been obtained had we performed a reasonableassurance engagement.
Limited Assurance Conclusion
Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention
that causes us to believe that the Company’s sustainability information is not prepared, in all material respects, inaccordance with the calculation and reporting standard adopted by the Company.
The above represents a translation, for convenience only, of the original Independent Practitioner’s Assurance report issued in
the Japanese language.
Member of
Deloitte Touche Tohmatsu Limited