Amended Securities Report – 102nd Fiscal Period (2023/04/01 – 2024/03/31)

Mikuni Corporation Amended Securities Report – 102nd Fiscal Period (2023/04/01 – 2024/03/31)

This document is an amended securities report submitted by Mikuni Corporation (hereinafter "the Company") pursuant to the Financial Instruments and Exchange Act, containing financial and operational performance information for the 102nd fiscal period (April 1, 2023 to March 31, 2024).

The Company primarily engages in the design, development, manufacturing, and sales of fuel injection systems, electronic control units, and other precision components for automobiles and motorcycles. Since its establishment, it has supplied products to major automotive manufacturers both domestically and internationally through continuous technological innovation and quality excellence.

The primary reasons for this amendment include a reassessment of certain accounting treatments and responses to observations raised by the external audit firm. As a result, revisions have been made to items related to revenue recognition, expense allocation, and asset valuation.

The revised financial statements provide a more accurate reflection of the Company's operational and financial status, thereby improving the quality of information disclosed to investors and other stakeholders. The Company remains committed to maintaining sound financial reporting practices and strengthening corporate governance.