Warabeya Nichiyo Holdings Co., Ltd. has decided to revise a portion of the plan for the establishment of a new plant. Details of Revision: Initial Plan: Approximately $44 million (Approximately ¥4.8 billion) (Land and buildings will be leased). After Revision: Approximately $54 million (Approximately ¥6.2 billion) (Land and buildings will be leased).

Reason for Revision: The Company has revised the initial plan as it reviewed the plant layout, and because of the impact of rising construction material prices.