Declaration of Consent of all Directors and Shareholders

Date: 1st November 2025 Declaration of Consent of all Directors and Shareholders We, the undersigned, being all the Directors and Shareholders of BENGAL IRIS TAKUMI LTD., a company duly registered under the Bangladesh Economic Zones Authority (BEZA), do hereby solemnly declare and give our full consent to obtain a long-term loan from our parent company, IRIS Company Ltd., Japan. Purpose of the Loan: The proposed long-term loan will be utilized for the development of the company’s industrial project within the Economic Zone for the Factory construction, equipment purchase, technology transfer, and infrastructure, utilities, and capital expenditure necessary for operations. Repayment and Repatriation: The borrower shall repay the principal and interest from its operational revenue in Bangladesh through the designated foreign currency account in accordance with the Guidelines for Foreign Exchange Transactions (GFET) 2018, and other relevant Bangladesh Bank circulars. All repayments and repatriations shall be made upon obtaining prior approval from the Bangladesh Bank. Approval Compliance: We further confirm that the loan transaction, agreement execution, and fund utilization will be carried out strictly in compliance with the rules, regulations, and prior approvals required from Bangladesh Bank and BEZA. We, the undersigned, do hereby further declare that: We have thoroughly reviewed and approved the terms and conditions of the proposed long-term loan agreement between IRIS Company Ltd. and Bengal IRIS TAKUMI Ltd. We have no objection to the company availing this loan. We fully support the management in proceeding with necessary formalities to obtain regulatory approval from Bangladesh Bank and BEZA. This consent is given voluntarily and without any undue influence or coercion. Signed by the Directors and Shareholders: Name shareholders Signature IRIS Company Ltd. Represented By: Yo Osumi 🗸　　　　　 HONG KONG IRIS Co., Limited Represented By: Yukihei Osumi 🗸 Name of the Directors Designation Signature Yo Osumi (Nominee Director of IRIS Company Ltd.) Chairman 🗸 Yukihei Osumi (Nominee Director of HONG KONG IRIS Co., Limited) Director 🗸