Notice Regarding the Voluntary Application of International Financial Reporting Standards (IFRS)

Decision on Voluntary IFRS Adoption

Shimadzu Corporation resolved at the Board of Directors meeting held on February 26, 2026, to voluntarily adopt International Financial Reporting Standards (IFRS) starting with the fiscal year ending March 2029. Accordingly, from the first quarter of the fiscal year ending March 2029, disclosures of consolidated financial statements and consolidated financial documents based on IFRS will commence. This IFRS adoption aims to enhance international comparability, unify accounting standards within the group, and strengthen the company’s global management foundation.

Disclosure Schedule and Accounting Standards Applied

Disclosures will continue to be prepared under Japanese GAAP through the fiscal year ending March 2028, including quarterly financial summaries, semi-annual reports, earnings reports, consolidated financial statements, and securities reports. From the fiscal year ending March 2029, these disclosure materials will be prepared under IFRS, and earnings guidance will also be disclosed based on IFRS. This enables investors to access financial information aligned with international standards.