Amended Securities Report – 56th Fiscal Period (2025/04/01 – 2026/03/31)

Nakamura Superhard Co., Ltd. Amended Securities Report – 56th Fiscal Period (2025/04/01 – 2026/03/31)

This report is an amended securities report submitted by the Company pursuant to the Financial Instruments and Exchange Act, covering financial and managerial information for the 56th fiscal period (April 1, 2025 to March 31, 2026). The submission of this report is intended to correct certain accounting treatments or disclosure items previously identified as inaccurate in the originally filed securities report, thereby providing accurate information to investors and stakeholders.

The Company prioritizes strengthening governance and improving the reliability of financial reporting, and is actively reviewing its internal control systems. In close coordination with its auditing firm, the Company ensures compliance with accounting standards and maintains proper disclosure practices. Going forward, it will continue to enhance the quality of information disclosure and strengthen trust-based relationships with shareholders and investors.

The main corrections included in this report are as follows:

- Review of accounting policies regarding timing of revenue recognition - Reassessment of impairment losses on fixed assets - Additional disclosures related to transactions with affiliated companies - Updated capital structure and shareholder composition

These corrections have resulted in minor adjustments to net income and net assets for the period; however, they do not significantly impact the Company’s business foundation or future outlook. Management remains committed to improving production efficiency, developing new products, and expanding into overseas markets to achieve performance recovery and sustainable growth.

Investors are kindly requested to review this amended report to gain an accurate understanding of the Company’s financial position and operating results. We appreciate your continued support and trust in Nakamura Superhard Co., Ltd.