Independent Verification Report
To: EIKEN CHEMICAL CO., LTD.

Ond Inc. (hereinafter referred to as "Ond") has been commissioned by EIKENCHEMICAL CO., LTD. (hereinafter referred to as "EIKEN CHEMICAL") to conduct alimited assurance engagement and review of the environmental data prepared by
EIKEN CHEMICAL. This verification report applies to the relevant information
included within the scope of the engagement described below.

Responsibilities
The "Emission Calculation Data" (for the fiscal year 2023) has been prepared by
EIKEN CHEMICAL and is disclosed in this report. Ond’s responsibility is to express
a limited assurance conclusion on whether the "Emission Calculation Data" hasbeen prepared, in all material respects, in accordance with the criteria established bythe company. Ond conducted this limited assurance engagement in accordance withthe verification procedures defined by Ond and the "Guidelines for Verification ofSpecified Greenhouse Gas Emissions under the Tokyo Cap-and-Trade Program"(referred to as the Tokyo Emissions Trading Scheme in CDP). This verification
engagement is a limited assurance engagement, which primarily involves inquiries of
those responsible for the preparation of the disclosed emission calculation data,analytical procedures, and other verification procedures. The nature, timing, andextent of these procedures are different from, and less in scope than, those for areasonable verification engagement. Consequently, the level of verification obtainedin a limited assurance engagement is substantially lower than that which would havebeen obtained had a reasonable verification engagement been performed.
The verification procedures performed by Ond included:
Interviews with EIKEN CHEMICAL personnel



Review of the data collection and aggregation processes used to compile the reported
information, as well as veriﬁcation of the scope and boundaries of the dataAnalytical procedures on the aggregated data

Cross-checking and recalculating the data against evidence obtained through sampling,
to ensure that the indicators are appropriately captured, aggregated, and disclosed inaccordance with the criteria established by EIKEN CHEMICAL

Verification Opinion
Based on the verification procedures described above, nothing has come to ourattention that causes us to believe that the indicators within the Emission
Calculation Data have not been calculated and disclosed in accordance with thecompany’s specified criteria, in all material respects.

Independence and Quality Control
Ond is an independent professional service firm specialized in environmental
matters, providing support to numerous publicly listed companies. Ond complies withthe conflict of interest avoidance requirements under the Tokyo Cap-and-Trade
Program and has no conflicts of interest that could compromise impartiality. The
team involved in this verification engagement is composed based on their expertise,industry experience, and competence in verification engagements, and includes alead verifier for specified greenhouse gas emissions.

Ond Inc.
Ond Inc. 1-9-2 Marunouchi, Chiyoda-ku, Tokyo
Director, Lead Verifier: Hisaya Maeda
August 28, 2024

Details of the Verification Scope
Verification Scope

Verification Subject

Verification Figures

1 Scope1

2,036 tCO2

2 Scope2

706 tCO2*2

3456789101112

Scope347,842 tCO2

Category1
Scope3

5,060 tCO2

Category2
Scope3Category3

Greenhouse gas emissions from thebusiness activities of EIKEN

Scope3CHEMICAL CO., LTD. and EIKEN

Category4

CHINA CO., LTD. for the fiscal year

Scope32023*1

Category5
Scope3Category6Scope3
Category7
Scope3Category9
Scope3Category11
Scope3Category12

1,191 tCO2
1,565 tCO2
73 tCO2
137 tCO2618 tCO29,839 tCO22,124 tCO23,248 tCO2

*1：The fiscal year 2023 for EIKEN CHEMICAL CO., LTD. and EIKEN CHINA CO.,LTD. refers to the period from April 1, 2023, to March 31, 2024.
*2： Market-based criteria.