Amended Securities Report – 111th Fiscal Period (2025/04/01 – 2026/03/31)

Nagase & Co., Ltd. Amended Securities Report – 111th Fiscal Period (2025/04/01 – 2026/03/31)

This document is an amended securities report submitted by Nagase & Co., Ltd. pursuant to Japan's Financial Instruments and Exchange Act, containing financial and operational information for the 111th fiscal period (April 1, 2025 to March 31, 2026). The company has revised and re-submitted this report due to identified accounting errors and disclosure omissions in its consolidated and individual financial statements.

Key amendments include a reassessment of revenue recognition timing for certain transactions, adjustments to inventory valuation methods, and recalculation of deferred tax assets related to transactions with affiliated companies. These corrections were made following internal audits and consultations with external auditing firms, aiming to enhance the reliability of financial reporting.

The company reaffirms its commitment to strengthening corporate governance and improving transparency in financial disclosures, thereby maintaining and enhancing trust with shareholders and investors. The full amended report is available on the Financial Services Agency's electronic disclosure system, EDINET.