（TRANSLATION）

Independent Practitioner’s Assurance ReportAugust 29, 2023
Mr. Kinya Seto,
Director, Representative Executive Officer, President, and CEO
LIXIL Corporation
Tomoharu Hase
Representative Director
Deloitte Tohmatsu Sustainability Co., Ltd.
3-2-3, Marunouchi, Chiyoda-ku, Tokyo
We have undertaken a limited assurance engagement of the ESG data indicated with“Company”).

for FYE2023 (the “ESG Information”) included in the “LIXIL ESG Databook 2023” (the “Report”) of LIXIL Corporation (theThe Company’s Responsibility
The Company is responsible for the preparation of the ESG Information in accordance with the calculation and reporting standard adopted by the Company (as described in Scope of Data Collection and indicated with
the ESG Information of the Report). Greenhouse gas quantification is subject to inherent uncertainty for reasons such as incomplete scientific knowledge used to determine emissions factors and numerical data needed
to combine emissions of different gases.
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 of Financial Statements, and Other Assurance and Related Services Engagements, and accordingly maintain a comprehensive system of quality control including documented policies andprocedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.
Our Responsibility
Our responsibility is to express a limited assurance conclusion on the ESG Information based on the procedures we have performed and the evidence we have obtained. We conducted our limited assurance
engagement in accordance with the International Standard on Assurance Engagements (“ISAE”) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information, issued by theInternational Auditing and Assurance Standards Board (“IAASB”), ISAE 3410, Assurance Engagements on Greenhouse Gas Statements, issued by the IAASB and the Practical Guideline for the Assurance ofSustainability 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 of processes performed, inspection of documents, analytical procedures, evaluating the appropriateness ofquantification 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 orreperforming the estimates.
・ Performing interviews of responsible persons and inspecting documentary evidence 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 alimited assurance engagement is substantially lower than the assurance that would have been obtained had we performed a reasonable assurance 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 ESG 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 ofDeloitte Touche Tohmatsu Limited