SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) - EBP Japan	12 Months Ended
Jun. 30, 2025
EBP, Accounting Policy [Line Items]
Statement of Compliance and Basis of Preparation and Presentation	Statement of Compliance The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). Basis of Preparation and Presentation The accompanying financial statements have been prepared on the historical cost basis, except for the Plan’s investments which are measured at fair value. These financial statements are presented in Japanese Yen, the currency of the primary economic environment in which the Plan operates. The U.S. Dollar amounts presented in these financial statements are included solely for the convenience of the reader and should not be construed as the Plan’s presentation currency.
Cash in bank	Cash in bank Amounts shown as cash in bank are uninvested funds held by the Plan that are to be invested in Stock the following month.
Investment in stock and Net appreciation or depreciation in fair value of investments	Investment in stock Investment in stock is recognized and derecognized on trade date accounting when the purchase or sale of an investment is under a contract whose terms require delivery of the investment within the timeframe established by the market concerned. At the end of each reporting period, investment in stock is stated at fair value, with any resultant gain or loss recognized in the statements of changes in net assets available for benefits. Fair value is determined using quoted market prices. The Plan derecognizes its investment in stock when the contractual rights to the cash flows from that investment expire; or when the Plan transfers all the risks and rewards of ownership of the asset to another entity. The difference between the carrying amount of the financial asset derecognized and the consideration received, or receivable is recognized in the statements of changes in net assets available for benefits. Net appreciation or depreciation in fair value of investments Net appreciation or depreciation includes realized gains and losses on investments that were both purchased and sold during the period as well as unrealized appreciation or depreciation of the investments held at year end.
Dividend income	Dividend income Dividend income from investments is recognized when the shareholders’ rights to receive payment have been established. Dividends are recorded on the ex-dividend date; net of any U.S. withholding taxes.
Expenses of the plan	Expenses of the plan Investment administrative expenses and all other fees and expenses are recognized in the statements of changes in net assets available for benefits when incurred. Administration commissions and consumption tax are payable by the Companies to Daiwa. Purchase fees are charged to the Association depending on the monthly purchase amount and the Association deducts the purchase fees from the total participant contributions. Bank transfer fees and sales commissions are payable by the participants to Daiwa, depending on the amount of shares sold.
Foreign currency transactions and translation	Foreign currency transactions and translation Transactions in currencies other than Japanese Yen are recorded at the rates of exchange prevailing on the dates of the transactions. At the end of each reporting period, monetary assets that are denominated in foreign currencies are retranslated at the rates prevailing at the end of the reporting period. Non-monetary assets carried at fair value that are denominated in foreign currencies are translated at the rates prevailing at the date the fair value was determined.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) - EBP Japan

12 Months Ended

Jun. 30, 2025

Statement of Compliance and Basis of Preparation and Presentation

Statement of Compliance

The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP).

Basis of Preparation and Presentation

The accompanying financial statements have been prepared on the historical cost basis, except for the Plan’s investments which are measured at fair value.

These financial statements are presented in Japanese Yen, the currency of the primary economic environment in which the Plan operates. The U.S. Dollar amounts presented in these financial statements are included solely for the convenience of the reader and should not be construed as the Plan’s presentation currency.

Cash in bank

Amounts shown as cash in bank are uninvested funds held by the Plan that are to be invested in Stock the following month.

Investment in stock and Net appreciation or depreciation in fair value of investments

Investment in stock

Investment in stock is recognized and derecognized on trade date accounting when the purchase or sale of an investment is under a contract whose terms require delivery of the investment within the timeframe established by the market concerned.

At the end of each reporting period, investment in stock is stated at fair value, with any resultant gain or loss recognized in the statements of changes in net assets available for benefits. Fair value is determined using quoted market prices.

The Plan derecognizes its investment in stock when the contractual rights to the cash flows from that investment expire; or when the Plan transfers all the risks and rewards of ownership of the asset to another entity. The difference between the carrying amount of the financial asset derecognized and the consideration received, or receivable is recognized in the statements of changes in net assets available for benefits.

Net appreciation or depreciation in fair value of investments

Net appreciation or depreciation includes realized gains and losses on investments that were both purchased and sold during the period as well as unrealized appreciation or depreciation of the investments held at year end.

Dividend income

Dividend income from investments is recognized when the shareholders’ rights to receive payment have been established. Dividends are recorded on the ex-dividend date; net of any U.S. withholding taxes.

Expenses of the plan

Investment administrative expenses and all other fees and expenses are recognized in the statements of changes in net assets available for benefits when incurred.

Administration commissions and consumption tax are payable by the Companies to Daiwa. Purchase fees are charged to the Association depending on the monthly purchase amount and the Association deducts the purchase fees from the total participant contributions. Bank transfer fees and sales commissions are payable by the participants to Daiwa, depending on the amount of shares sold.

Foreign currency transactions and translation

Transactions in currencies other than Japanese Yen are recorded at the rates of exchange prevailing on the dates of the transactions. At the end of each reporting period, monetary assets that are denominated in foreign currencies are retranslated at the rates prevailing at the end of the reporting period. Non-monetary assets carried at fair value that are denominated in foreign currencies are translated at the rates prevailing at the date the fair value was determined.