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Mar. 31, 2025: KG Holdings: Second Party Opinion on Sustainability Linked Loan Framework; Open House Group, Mizuho Bank: Second Opinion on Positive Impact Finance; Daiei Real Estate & Development, Mizuho Bank: Second Opinion on Positive Impact Finance; One Do, The Ashikaga Bank: Second Opinion on Positive Impact Finance; AYALA Industrial, The Ashikaga Bank: Second Opinion on Positive Impact Finance; SHIMADA　INDUSTRIAL, The Ashikaga Bank: Second Opinion on Positive Impact Finance; Winfield Japan, The Ashikaga Bank: Second Opinion on Positive Impact Finance; Yamatojuken, The Senshu Ikeda Bank: Second Opinion on Positive Impact Finance; HOUSE DO JAPAN, THE KYOTO CHUO SHINKIN BANK: Second Opinion on Positive Impact Finance; F Bit Communications, THE KYOTO CHUO SHINKIN BANK: Second Opinion on Positive Impact Finance; NISSAKU, THE SAITAMAKEN SHINKIN BANK: Second Opinion on Positive Impact Finance; Matsuzakaya Kenzai, THE SAITAMAKEN SHINKIN BANK: Second Opinion on Positive Impact Finance; KAMISATOKENSETSU, THE SAITAMAKEN SHINKIN BANK: Second Opinion on Positive Impact Finance; MIMASU, San ju San Bank: Second Opinion on Positive Impact Finance; M.O.C, San ju San Bank: Second Opinion on Positive Impact Finance; REC, San ju San Bank: Second Opinion on Positive Impact Finance; Yaguchi Gikou, THE SHIZUOKA BANK: Second Opinion on Positive Impact Finance; Ryutsu Service, THE SHIZUOKA BANK: Second Opinion on Positive Impact Finance; Satisfactory, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; HAL INDUSTRY, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Kaneyama, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Mitsuwa, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; tamaki niime, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; MUSASHI Corporation, The Chiba Bank: Second Opinion on Positive Impact Finance; MUGEN ESTATE, The Chiba Bank: Second Opinion on Positive Impact Finance; ANTHEM, The Chiba Bank: Second Opinion on Positive Impact Finance; Otanikenzoshoten, The Nanto Bank: Second Opinion on Positive Impact Finance; CHUOSAISEKI, The Nanto Bank: Second Opinion on Positive Impact Finance; WABUTSU, The Nanto Bank: Second Opinion on Positive Impact Finance; MAINTENANCE KOSHIBA, The Nanto Bank: Second Opinion on Positive Impact Finance; RESIDENTIAL REAL ESTATE, THE NISHI-NIPPON CITY BANK: Second Opinion on Positive Impact Finance; YKG Express, THE NISHI-NIPPON CITY BANK: Second Opinion on Positive Impact Finance; shinohara-ken, Hamamatsu Iwata Shinkin Bank: Second Opinion on Positive Impact Finance; greencoopmilk, THE BANK OF FUKUOKA: Second Opinion on Positive Impact Finance; Kumagai-Kaitai, The Hokkaido Bank: Second Opinion on Positive Impact Finance; Yakuhan Pharmaceutical, The Hokkaido Bank: Second Opinion on Positive Impact Finance

Mar. 28, 2025: JCR Affirmed A/Stable on Miyazaki Bank; Assigned A/Stable to Miyagin Lease and Miyagin Guarantee; JCR Affirmed A Long-term Issuer Rating on Takasago Thermal Engineering; Revised Outlook to Positive; JCR Affirmed BBB (FC)and BBB+ (LC) on Romania; Revised Outlook to Negative; JCR Affirmed A+/Stable Long-term Issuer Rating on Aica Kogyo; JCR Affirmed A/Stable Long-term Issuer Rating on AIN HD; JCR Affirmed BBB+/Stable Long-term Issuer Rating on EIKEN CHEMICAL; JCR Affirmed AA/Stable Long-term Issuer Rating on NITTO DENKO; JCR Affirmed AA/Stable on Capital Insurance; JCR Assigned A- Rating to Bonds and Preliminary A- to Shelf Registration of Kintetsu Group HD; JCR Assigned A+ Rating to Subordinated Loan of Suntory HD; JCR Assigned A Rating to Subordinated Loan of Hulic; [ Asset Securitization Products ] JCR Assigned AAA to Plum; JCR Assigned AA- to SPIRE SA Series 2025-188; Kouseikigyo: Assigned Green Loan Evaluation: Green 1; NIPPON REIT Investment Corporation: Reviewed Green Finance Framework Evaluation: Green 1(F); The Keiyo Bank: Second Opinion on Positive Impact Finance Framework; Fuyo General Lease, Mizuho Bank: Second Opinion on Positive Impact Finance; NPR-RIKEN , Mizuho Bank: Second Opinion on Positive Impact Finance; Mitsubishi Steel Mfg., MUFG Bank: Second Opinion on Positive Impact Finance; ITOHAM YONEKYU HOLDINGS, MUFG Bank: Second Opinion on Positive Impact Finance; Smart Power System, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Taiko, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; FUSO KASEI, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Ichikawa Syokai, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; YAMAZAKI HAGURUMA SEISAKUSHO, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; HITOYOSHI, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Kanazuru Shokuhin Seika, THE SAITAMAKEN SHINKIN BANK: Second Opinion on Positive Impact Finance; Waseda Health Sciences Education, THE SAITAMAKEN SHINKIN BANK: Second Opinion on Positive Impact Finance; Koun Truck, The Juhachi-Shinwa Bank: Second Opinion on Positive Impact Finance; Aief Holdings, The Ashikaga Bank: Second Opinion on Positive Impact Finance; Hotel Mikazuki, The Chiba Bank: Second Opinion on Positive Impact Assessment