August 10, 2022

KOSÉ Corporation

President & CEO: Kazutoshi Kobayashi

Stock exchange listing: Tokyo Stock Exchange, Prime Market; Stock code: 4922

Contact: Hiroko Hanakura, General Manager of IR Department

Tel: +81-(0)3-3273-1511

Notice Regarding the Recording of Non-Operating Income (Foreign Exchange Gains)

KOSÉ Corporation hereby announces the recording of non-operating income (foreign exchange gains) in the first half of 2022 (January 1 to June 30, 2022).

1. Details of non-operating income (foreign exchange gains)

In the first half of 2022, KOSÉ recorded foreign exchange gains of 6,642 million yen. This was mainly attributed to foreign exchange gains arising from revaluation of receivables and payables from intra-group transactions with overseas subsidiaries.

2. Impact on earnings

Regarding the impact of the non-operating income (foreign exchange gains) on earnings, please refer to "Summary of Financial Results for the Second Quarter of Fiscal Year Ending December 31, 2022 (Japanese GAAP)" and "Revision to Consolidated Forecast for the Fiscal Year Ending December 31, 2022" disclosed on August 10, 2022.

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Kosé Corporation published this content on 10 August 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 10 August 2022 10:49:10 UTC.