Notice Regarding Appointment of Compliance Advisor

We (THE WHY HOW DO COMPANY, Inc.) are pleased to announce that we have appointed Mr. Hidehiro Mori, formerly of the Financial Services Agency and the Securities and Exchange Surveillance Commission, as our Compliance Advisor.

Since the current management team took over, and particularly since Mr. Shoichi Tanabe became Chairman and Representative Director, we have been operating with a strong emphasis on compliance and internal controls. In line with this direction, we are welcoming Mr. Mori, who possesses advanced knowledge of financial administration and the securities market, as our Compliance Advisor.

We will strive for sound management as a listed company, adhering to the guidance of the Financial Services Agency and the Tokyo Stock Exchange, Inc., and enhancing our accounting processes through changes to our fiscal year-end and the establishment of accounting practices by certified public accountants. We appreciate your continued support.

1. Overview of the Appointed Compliance Advisor

2. Biography of Mr. Hidehiro Mori

[Major Cases Handled] During his tenure at the Securities and Exchange Surveillance Commission, he was involved in investigations of significant market rule violations, including insider trading cases involving securities firm executives, market manipulation cases, and improper accounting (window dressing) cases by major manufacturers.

3. Purpose of Appointment

By appointing Mr. Mori, who possesses advanced knowledge of financial administration and the securities market, as Compliance Advisor, we aim to further strengthen our compliance system and internal controls, thereby enhancing the effectiveness of our governance as a listed company.