Notice Regarding the Resolution on the Acquisition of Treasury Stock (Acquisition of Treasury Stock Based on the Provisions of Article 165, Paragraph 2 of the Companies Act)

Overview of Capital Policy

Amano Corporation has resolved to acquire treasury stock in order to strengthen shareholder returns and improve capital efficiency. The target shares are the company’s common stock, with an upper limit of 1,147,000 shares (corresponding to 1.61% of the total outstanding shares), and the total acquisition price will not exceed 5,000 million yen. The acquisition period is from February 2, 2026, to March 31, 2026, and the method of acquisition will utilize off-auction own share tender offer trading (ToSTNeT-3) on the Tokyo Stock Exchange.

Impact on Shareholders and Future Outlook

This acquisition of treasury stock is expected to increase the ratio of treasury shares relative to the total outstanding shares and improve capital efficiency. As of December 31, 2025, the number of treasury shares held was 543 shares; this does not include 697,819 treasury shares held as trust assets for the Board Incentive Plan (BIP trust) for directors’ remuneration and the employee stock benefit trust. Detailed procedures and other matters related to the acquisition have been entrusted to the President and Representative Director.