Disclosure standards
TIER IV Inc. (Address: Jacom Building, 1-12-10 Kitashinagawa Shinagawa-ku, Tokyo, Japan, the “Company”) discloses information in a timely manner based on the principles of transparency, fairness, and continuity, in accordance with applicable laws and regulations, including the Financial Instruments and Exchange Act, as well as the Timely Disclosure of Corporate Information provisions set forth in the Securities Listing Regulations of the Tokyo Stock Exchange (the “Timely Disclosure Rules”).
Even in cases where disclosure is not required under applicable laws, regulations, or the Timely Disclosure Rules, the Company will proactively and fairly disclose information that it deems to be important or useful for shareholders and investors in understanding the Company.
However, the Company will not disclose information that may infringe upon personal information, customer information, or the rights of related parties.
Methods of disclosure
Information subject to the Timely Disclosure Rules is disclosed in accordance with such rules through the Timely Disclosure network (TDnet) provided by the Tokyo Stock Exchange. After disclosure via TDnet, such information is, in principle, promptly posted on the Company’s website.
Information that is not subject to the Timely Disclosure Rules but is deemed important or useful will also be widely disclosed, including through posting on the Company’s website.
Prevention of insider trading
To prevent insider trading, the Company has established internal regulations and promotes awareness and understanding among all officers and employees to ensure thorough compliance.
In addition, the Company appropriately manages information related to material facts that may influence investment decisions and seeks to prevent insider trading by ensuring timely and proper disclosure in accordance with applicable laws, regulations, and the Timely Disclosure Rules.
Handling of earnings forecasts and forward-looking statements
Among the information disclosed by the Company, statements regarding earnings forecasts, future outlooks, strategies, and targets that do not relate to historical or current facts constitute forward-looking statements. These statements are based on plans, expectations, and judgments derived from information currently available to the Company and certain assumptions deemed reasonable.
Accordingly, actual results may differ materially from those expressed in such forward-looking statements due to various factors, including changes in economic conditions and other uncertainties.
Quiet period
To prevent the leakage of financial information (including quarterly financial information) and to ensure fairness in disclosure, the Company designates the period from the day following the end of each fiscal period (including quarterly periods) until the date of the corresponding earnings announcement as a quiet period.
During this period, the Company refrains from responding to inquiries or commenting on financial results and earnings forecasts. However, if a significant change in earnings forecasts is expected during the quiet period, the Company will make appropriate disclosures in accordance with the Timely Disclosure Rules.
Development of internal systems
In accordance with this Disclosure Policy, the Company is committed to developing and enhancing its internal systems to ensure appropriate information disclosure in compliance with applicable laws, regulations, and the Timely Disclosure Rules.