#Risk

Nikkiso Co., Ltd. disclosed on January 29, 2026, that its claim was not upheld in the Tokyo High Court appellate judgment regarding the lawsuit to cancel the tax adjustment under the Tax Haven Countermeasures Act.

Partial amendments made to the notice regarding changes in sub-subsidiaries disclosed on October 31, 2025. Announced corrections to locations, establishment dates, and representative titles/names, and postponed the investment execution date.

The establishment date of the grandchild company by our subsidiary has been changed from the initially planned November 30, 2025, to December 23, 2025 (local time). The delay was due to time required for establishment procedures, with no impact on financial performance.