We hereby declare that we will focus our efforts on the following areas to build new partnerships by promoting collaboration and mutual prosperity with our supply chain partners and businesses striving to create value.


1. Mutual Prosperity Across the Entire Supply Chain and New Collaborations Transcending Scale and Affiliation
By engaging not only with our direct business partners but also with those in deeper layers of the supply chain, we will work to enhance added value across the entire supply chain. At the same time, through collaborations that transcend existing business relationships and company size, we aim to build mutual prosperity with our business partners.
(Specific Initiatives)
　　a. Inter-company Collaboration (open innovation, support for business succession through M&A, support for business partners’ adoption of telework, etc.)
　　b. IT Implementation Support (Establishment of a common EDI system, data sharing, support for IT talent development, advice and support for cybersecurity measures, etc.)
　　C. Matching of Specialized Talent
　　d. Green Initiatives (Joint development of decarbonization and low-carbon technologies, advice and support for energy-saving assessments, decarbonization and low-carbon transformation of production processes, green procurement, etc.)
　　e. Health Management Initiatives (provision of know-how related to health management, joint implementation of health promotion measures, etc.)
　　f. BCP/Business Continuity (advice on the formulation of business continuity plans for business partners in the event of a disaster, etc.)


2. Compliance with the “Promotion Standards”
We will comply with desirable business practices between contracting entities and small and medium-sized contractors (the “Promotion Standards” based on the Act on Promotion of Small and Medium-Sized Contractors), which include improvements to ordering methods, methods for determining compensation, payment methods, and transaction conditions related to molds and the like, as well as the protection of intellectual property and the proper conduct of transactions. We will actively work to correct business practices and commercial customs that hinder the building of partnerships with our business partners.


3 . Other
We will set prices in a manner that allows for price pass-through not only to our direct business partners but also to their downstream partners, and we will disseminate this information to ensure it reaches every corner of the supply chain.
To ensure mutual prosperity throughout the entire supply chain in which we are involved, we will promote the dissemination of this Declaration on Building Partnerships to the entire supply chain, starting with our direct business partners.

We make this declaration with a full understanding of the contents of the “Promotion Standards” based on the Act on the Promotion of Small and Medium-Sized Subcontractors.

June 4, 2026

Pearl Idea Co., Ltd.
Shinnosuke Goto, President and CEO