AIN Group Compliance Promotion Action Plan (formulated November 27, 2025)【Progress Update】

Purpose of formulating the action plan

The AIN Group has established the "AIN Group's Code of Conduct,” which is shared by all officers and employees of the AIN Group, in order to incorporate compliance practices into concrete actions and maintain a sound corporate culture. It is codified in four sections: “Interactions with People,” “Interactions with Business Partners,” “Interactions with Shareholders,” and “Interactions with Society.” This Compliance Promotion Action Plan is formulated with the AIN Group Code of Conduct as its foundation with the aim of contributing to the sustainable growth of the AIN Group by widely disclosing specific actions and initiatives and reporting on their progress each fiscal year, maintaining their effectiveness, and constantly making regular checks and improvements.

December 1, 2025 AIN Group’s Code of Conduct (Japanese Only)

Plan period

December 1, 2025 - November 30, 2026

Promotion framework

The “persons in charge of compliance with laws and regulations, etc.” (AIN HOLDINGS division managers, department managers and the representative directors of affiliated companies), who are designated in the AIN Group’s Whistleblowing Regulations as the persons in charge of implementing corrective measures relating to whistleblowing cases, will also be tasked with promoting the implementation of each measure in the Action Plan, according to their respective areas of responsibility. The Compliance Committee will monitor the progress of the Action Plan as necessary and report to the Board of Directors, along with improvement proposals formulated with advice from external experts, and the Board of Directors will decide on the next action plan and continue its promotion.

November 27, 2025 AIN Group Compliance Promotion Action Plan

Progress status of priority measures and initiatives *As of May 2026

1. Dissemination of information by management and managers to firmly maintain our sound corporate culture

Dissemination of messages from the top management that are focused on promoting compliance
Implemented in December 2025
Dissemination of information by management and managers other than top management (devise methods to encourage each employee to take ownership)

(1) Information sharing by management and managers or above (conducting workshops)

Implemented on Thursday, December 18, 2025
*Some group companies are scheduled to implement in the second half of the plan period

(2) Information dissemination by store management personnel (FM, SV, pharmacy manager, and administrative pharmacist)
Implementation scheduled for July 2026 and beyond

2. Fulfillment of a PDCA cycle that incorporates the perspectives of outside officers

Fulfillment of a governance process in which the Compliance Committee prepares proposals with advice from external experts and the Board of Directors scrutinizes the proposals
(1)Continuous implementation of the following governance process established in the previous period　　　
　・Started developing the annual action plan in December 2025, completed the development in January 2026, and will update as necessary at monthly regular meetings thereafter
　・In principle, regular meetings with external experts are held every two weeks
　・Report to the Board of Directors completed in May 2026
(2)Promotion of visualization of reporting content to the Board of Directors
　・Report to the Board of Directors completed in May 2026
(3)Enhancement of reporting content to the Board of Directors
　・Currently conducting a questionnaire survey for Initiative (3) 'Training for all officers and employees' under Priority Measure 4 'Enhancement of familiarization and training for officers and employees'

3. Enhancement of internal regulations, manuals, FAQs, etc.

Development of guidelines and other measures related to Anti-Bribery and Anti-Corruption Policy
Guidelines are currently being developed and scheduled for company-wide distribution in June 2026
Appropriately address findings identified during headquarters audits conducted sequentially by the Corporate Audit Office
Response rate to findings: 45.8%

4. Enhancement of familiarization and training for officers and employees

Regularly hold training in the form of lectures, e-learning, and other means by appropriately stratifying officers and employees, including officers, sales-related staff, and all officers and employees
(1) Training for officers
・Scheduled for implementation on Wednesday, July 8, 2026

(2) Training for sales-related personnel (twice per year - December and June)
・Completed on Monday, December 15, 2025. Rescheduled from June 2026 to August 2026 for a learning test format.

(3) Training for all officers and employees
・Conducted from Monday, March 16, 2026 to Friday, May 29, 2026. 17,540 out of 21,454 participants have attended as of May 18

5. Appropriate operation of the whistleblowing system

Familiarize employees with the whistleblowing system, provide training to those involved in operation of the system, respond appropriately to individual incidences of whistleblowing, and regularly report to the Board of Directors

(1) Employee awareness
・Company-wide notification completed on Tuesday, February 3, 2026. Questionnaire survey underway for Initiative (3) 'Training for all officers and employees' under Priority Measure 4 'Enhancement of familiarization and training for officers and employees'.

(2) Training for relevant personnel
・Scheduled for implementation on Tuesday, September 29, 2026

(3) Appropriate response to individual whistleblowing cases
・Draft manual under preparation. Finalization scheduled before the September 2026 training

(4) Regular reporting to the Board of Directors
・Completed in May 2026. Implementation scheduled for November 2026

AIN Group Compliance Promotion Action Plan (formulated November 27, 2025)【Progress Update】