Regarding the Issuance of ESG Databook

Komatsu views an independent practitioner's assurance process as crucial for ensuring the integrity and objectivity of its ESG Databook. For this reason, Komatsu has received an independent practitioner's assurance from Deloitte Tohmatsu Sustainability Co., Ltd., an affiliate of the Deloitte Touche Tohmatsu LLC.

• Deloitte Tohmatsu Sustainability Co., Ltd.

Supplementary Explanation regarding the Conducting of Independent Practitioner's Assurance

Supplementary explanation regarding independent practitioner's assurance procedures

Supplementary Explanation regarding site visits to buisiness units

1. Buisiness units visited in this review
   1. Komatsu Ltd. Head Office
   2. Komatsu Ltd. Oyama Plant
2. Visited to buisiness units take place in a planned rotation. Records for buisiness units not visited during this review were reviewed at the Komatsu Ltd. Head Office.

Points of an Independent Practitioner's Assurance

Komatsu has received an independent practitioner's assurance from Deloitte Tohmatsu Sustainability Co., Ltd. for this Web data, which is marked by the independent practitioner's assurance logo where appropriate.