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多利害関係者方針

In corporate management, we recognize that collaborative value creation with a wide range of stakeholders, including not only shareholders but also employees, business partners, customers, creditors, and local communities, is becoming increasingly important, and we will work to collaborate appropriately with multiple stakeholders. Furthermore, from the perspective that appropriately distributing the profits and results generated through collaborative value creation and productivity improvements to multiple stakeholders will lead to maintaining the momentum for wage increases and sustainable economic development, we will promote the following initiatives, based on the understanding that giving back to employees and consideration to business partners is important.

1. Giving back to employees

We are committed to maximizing added value by striving for sustainable growth and productivity improvement through focused allocation of management resources to growth areas and employee capacity development and skill enhancement. Based on this, we will raise wages in an appropriate manner, taking into account our circumstances, in accordance with the "Basic Principles for Wage Determination" and based on generated revenue and results. In addition, as part of other comprehensive improvements to employee treatment, we aim to provide sustainable returns to our employees through proactive efforts, primarily focused on education and training, that will contribute to improving employee engagement and further productivity.

(Individual Items)
Specifically, with regard to wage increases, we will create a comfortable and rewarding workplace for employees by improving the working environment, taking into account both internal and external circumstances. Furthermore, with regard to education and training, we will actively provide opportunities for employee self-development (e-learning, etc.) and enhance in-house training.

2. Consideration for business partners

We will continue to adhere to the contents of the Partnership Building Declaration.
If the Partnership Building Declaration is removed from the portal site, we will voluntarily withdraw the publication of our Multi-Stakeholder Policy.

In addition, with regard to business relationships with businesses exempt from consumption tax, we will work to build appropriate relationships by referring to the government's published guidelines on how tax-exempt businesses and their business partners should respond to the invoice system.

Partnership Building Declaration

3. Initiatives concerning other stakeholders

We will develop high-quality human resources through fair competition and conduct business activities based on the principle of "customer first." We will create high value in sports and fashion-related products and pursue products and services that we can provide with pride. We will promote qualitative growth as a "one-of-a-kind company," aiming to be recognized as a unique company by shareholders, customers, business partners, employees, and the local community. We will
steadily work on these items while monitoring the progress of our efforts.

End

December 9, 2025
Xebio Co., Ltd.
Representative Director Tomoyoshi Morohashi