Audit report for 143

Audit report of the independent auditor May 24 th 2022 Tamurakoma Co., Ltd. Audit & Supervisory Board EY Ernst & Young ShinNihon LLC Osaka office Designated Limited Liability Employee / Business Execution Employee Certified Accountant Ryoichi Hayama Audit opinion Based on the provisions of Article 436, Paragraph 2, Item 1 of the Companies Act, this audit corporation calculates the 143rd fiscal year from April 1, 2021 to March 31, 2022 of Tamura Koma Co., Ltd. We audited the documents, that is, the balance sheet, income statement, statement of changes in shareholders' equity, individual notes, and their supplementary schedules (hereinafter referred t o as "financial statements, etc."). Our audit corporation is a company whose above financial statements are generally accepted as fair and appropriate in Japan. In accordance with accounting standards, we acknowledge that the status of property and profit and loss for the period pertaining to the relevant financial statements, etc. is properly displayed in all important points. Basis for audit opinion Our audit corporation conducted audits in accordance with auditing standards generally accepted in Japan a s fair and appropriate. The liability of the Audit Corporation under the auditing standards is described in "Responsibilities of the Auditor in Auditing Financial Statements, etc." The audit corporation, etc. shall comply with the provisions regarding prof essional ethics in Japan. It is independent of the company and fulfills other ethical responsibilities as an auditor. We have determined that we have obtained sufficient and appropriate audit evidence on which to base our opinion. Other contents Other contents are the business report and its supplementary schedule. Management's responsibility is to create and disclose other content. In addition, the responsibility of the corporate auditors and the board of corporate auditors is to monitor the execution of duties by the directors in the development and operation of the reporting process for other contents. The subject of the audit opinion on the financial statements, etc. of the Audit Corporation does not include any other content, and the Audit Corporati on does not express an opinion on the other content. The responsibility of the Audit Corporation in auditing financial statements, etc. is to read through the other contents, and in the process of reading, between the other contents and the financial state ments, etc. or the knowledge gained by the Audit Corporation in the process of the audit. It is to consider whether there are significant differences and to pay attention to any other signs of material error other than those significant differences. The Au dit Corporation is required to report the facts when it is determined that there is a material error in other contents based on the work carried out. There are no other matters to be reported by this audit corporation. Responsibilities of management, corpo rate auditors and board of corporate auditors for financial statements, etc. The responsibility of the management is to prepare financial statements, etc. in accordance with the standards of corporate accounting generally accepted in Japan and to display t hem appropriately. This is important due to fraud or error. It includes the maintenance and operation of internal controls that the management deems necessary in order to create financial statements without false indications and display them properly. In p reparing financial statements, management evaluates whether it is appropriate to prepare financial statements based on the premise of a going concern, and based on corporate accounting standards generally accepted in Japan. If it is necessary to disclose a matter concerning a going concern, it is responsible for disclosing the matter. The responsibility of the corporate auditors and the board of corporate auditors is to monitor the execution of duties by the directors in the development and operation of the financial reporting process. Auditor's responsibility in auditing financial statements, etc. The auditor's responsibility is fraudulent or fraudulent in the financial statements, etc. as a whole, based on the audit conducted by the auditor. The purpose i s to express an opinion on financial statements, etc. from an independent standpoint in the audit report, with a reasonable guarantee that there is no material misstatement due to error. False statements may be caused by fraud or error, and are considered important when they are reasonably expected to affect the decision - making of users such as financial statements when individually or aggregated. The auditor shall make a judgment as a professional expert through the auditing process in accordance with the auditing standards generally accepted in Japan, and shall carry out the following with professional skepticism. ・ Identify and assess material risk of misstatement due to fraud or error. In addition, we will formulate and implement audit procedures that de al with important consultation display risks. The selection and application of audit procedures is at the discretion of the auditor. In addition, obtain sufficient and appropriate audit evidence on which to base your opinion. ・ The purpose of auditing finan cial statements, etc. is not to express an opinion on the effectiveness of internal control, w hen conducting a risk assessment, the auditor will formulate appropriate audit procedures according to the situation , to c onsider internal controls related to aud its. ・ Appropriateness of accounting policies adopted by management and their application methods, as well as performed by management to e valuate the rationality of accounting estimates and the validity of relevant notes. ・ Whether it is appropriate for the ma nagement to prepare financial statements, etc. on the premise of a going concern, and a n event or event that raises significant doubts about the going concern assumption based on the audit evidence obtained to c onclude if there are significant uncertaintie s regarding the situation. As a going concern , If significant uncertainties are found, call attention to the notes in the financial statements in the audit report, or if the notes in the financial statements regarding significant uncertainties are not appr opriate, the financial statements. It is required to express an opinion with exclusions to such matters. The auditor's conclusions are based on audit evidence obtained by the date of the audit report, but future events and circumstances may prevent the ent ity from surviving as a going concern. ・ Whether the display and notes of financial statements, etc. comply with the standards of corporate accounting generally accepted in Japan, as well as the display, composition and contents of financial statements, etc. including related notes, and financial statements. Evaluate whether or not the underlying transactions and accounting events are properly displayed. The Audit & Supervisory Board Members shall inform the Audit & Supervisory Board Members and the Audit & Supervisory Board of important audit findings, including the scope and timing of the planned audit, significant deficiencies in internal control identified during the audit implementation process, and audits. Report on other matters required by the stan dard. Interests There is no interest that should be stated in accordance with the provisions of the Certified Public Accountants Act between the company and the Audit Corporation or business executive officers and employees.