Amended Securities Report – 73rd Fiscal Period (2022/04/01 – 2023/03/31)

Kyoto Machinery Tool Co., Ltd. Amended Securities Report – 73rd Fiscal Period (2022/04/01 – 2023/03/31)

This document is the Amended Securities Report submitted by Kyoto Machinery Tool Co., Ltd. pursuant to Japan's Financial Instruments and Exchange Act, covering financial condition and operating results for the 73rd fiscal period from April 1, 2022, to March 31, 2023. The report has been revised due to errors or omissions in the originally filed version, with the aim of providing accurate and reliable information to stakeholders.

Kyoto Machinery Tool Co., Ltd. primarily engages in the design, development, manufacturing, and sales of industrial tools. The company supplies high-quality tools to automotive and manufacturing industries both in Japan and overseas. Its core product lineup includes manual tools such as torque wrenches, wrenches, socket sets, and screwdrivers, as well as accessories for electric and pneumatic tools. These products are marketed under the well-recognized brand name "KTC" and are highly regarded by professional users for their reliability and durability.

The key revisions in this amended report include:

- Reclassification of revenue segments - Recalculation of impairment losses - Correction of disclosures related to transactions with affiliated companies - Adjustment of tax-effect accounting

As a result of these revisions, key financial indicators such as consolidated net sales, operating income, and net profit have been adjusted. For detailed figures, please refer to the financial statements and accompanying notes included in the full report.

The company reaffirms its commitment to transparency and accuracy in financial reporting and will continue to provide timely and appropriate disclosures to shareholders, investors, and other stakeholders. The submission of this amended report reflects the company's ongoing efforts to strengthen corporate governance and ensure strict compliance with regulatory requirements.

The complete report is available for viewing and download via the Financial Services Agency's EDINET (Electronic Disclosure for Investors' NET) system or on the company's official website under the Investor Relations section.