Summary Financial Statements for FY2025 (Year Ended March 31, 2026)

Summary Financial Statements (Consolidated)

for Fiscal Year 2025 (Year Ended March 31, 2026) (Japan GAAP)

Company name: Amano Corporation Listed on: TSE Securities code: 6436 URL https://www.amano.co.jp/en Representative: Manabu Yamazaki, President & Representative Director

April 27, 2026

Inquiries: Kiyotaka Muroi, Operating Officer General Manager, Corporate Planning

Scheduled date for Ordinary General Meeting of Shareholders: June 29, 2026 Scheduled date for filing of securities report: June 24, 2026

Scheduled date for start of dividend payments: June 30, 2026 Supplementary explanation materials prepared for financial results: Yes

Briefing held on financial results: Yes (for institutional investors and analysts)

Phone: +81 (45) 439-1591

(Amounts less than 1 million yen are rounded down)

1. Business results for fiscal year 2025 (April 1, 2025 to March 31, 2026)

   1. Operating results (Percentages represent year on year changes)

      	Net sales		Operating profit		Ordinary profit		Net income attributable to owners of the parent company
      FY 2025 (year ended March 2026) FY 2024 (year ended March 2025)	Millions of yen	(% change)	Millions of yen	(% change)	Millions of yen	(% change)	Millions of yen	(% change)
      	176,467 175,423	0.6 14.8	22,551 23,040	(2.1) 17.7	24,358 24,642	(1.2) 18.2	20,146 17,828	13.0 35.7

      Note: Comprehensive income FY 2025 (year ended March 2026): ¥ 24,060 million (15.6%)

      FY 2024 (year ended March 2025): ¥ 20,813 million (7.3%)

      	Net income per share	Diluted net income per share	Ratio of net income to equity capital	Ratio of ordinary profit to total assets	Ratio of operating profit to net sales
      FY 2025 (year ended March 2026) FY 2024 (year ended March 2025)	Yen	Yen	%	%	%
      	286.34 249.91	- -	14.7 13.5	12.6 13.0	12.8 13.1

      Reference: Equity in earnings of affiliates FY 2025 (year ended March 2026): ¥ 271 million

      FY 2024 (year ended March 2025): ¥ 208 million

   2. Financial position

      	Total assets	Net assets	Equity ratio	Net assets per share
      	Millions of yen	Millions of yen	%	Yen
      FY 2025 (year ended March 2026)	193,096	139,212	71.8	2,001.48
      FY 2024 (year ended March 2025)	194,338	136,563	69.9	1,906.85

      Reference: Equity capital FY 2025 (year ended March 2026): ¥ 138,623 million FY 2024 (year ended March 2025): ¥ 135,929 million

   3. Cash flows

   	Cash flow from operating activities	Cash flow from investing activities	Cash flow from financing activities	Cash and cash equivalents at end of year
   FY 2025 (year ended March 2026) FY 2024 (year ended March 2025)	Millions of yen	Millions of yen	Millions of yen	Millions of yen
   	24,937 24,672	(6,560) (4,192)	(26,177) (17,361)	48,873 55,859

2. Dividends

   	Annual dividends					Total dividend amount (Year)	Payout ratio (Consolidated)	Ratio of dividend to net assets (Consolidated)
   	First quarter-end	Second quarter-end	Third quarter-end	Year-end	Total
   FY 2024 (year ended March 2025) FY 2025 (year ended March 2026)	Yen	Yen	Yen	Yen	Yen	Millions of yen	%	%
   	- -	50.00 55.00	- -	125.00 125.00	175.00 180.00	12,601 12,655	70.7 62.8	9.5 9.2
   FY 2026 (year ending March 2026) (est.)	-	55.00	-	125.00	180.00		71.5

3. Forecast earnings for fiscal year 2026 (April 1, 2026 to March 31, 2027)

   (Percentages represent year on year changes)

   	Net sales		Operating profit		Ordinary profit		Net income attributable to owners of the parent company		Net income per share
   	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%	Yen
   First half	86,400	2.9	10,200	5.3	10,900	4.0	7,400	10.8	106.84
   Full year	184,000	4.3	24,000	6.4	25,600	5.1	17,600	(12.6)	254.11

   Notes

   1. Significant changes among subsidiaries during the fiscal year under review

      (i.e. changes among specific subsidiaries resulting in a change in the scope of consolidation)

   2. Changes to accounting policy, changes to accounting forecasts, and restatements

      1. Changes arising from revision of accounting standards : None

      2. Changes to accounting policy other than those in [1] above : None

      3. Changes to accounting forecasts : None

      4. Restatements : None

      As of March 31, 2026	71,106,129 shares	As of March 31, 2025	76,657,829 shares
      As of March 31, 2026	1,845,386 shares	As of March 31, 2025	5,373,192 shares
      As of March 31, 2026	70,357,710 shares	As of March 31, 2025	71,339,401 shares

   3. Number of shares issued and outstanding (common stock)

1. Number of shares issued and outstanding at the end of the period (including treasury stock)

2. Number of shares of treasury stock at the end of the period

3. Average number of shares outstanding

: None

Note: The number of shares of treasury stock as of March 31, 2026, includes Amano's shares held by the Director's Compensation BIP Trust and the Employee Stock Ownership Plan (J-ESOP).

(697,819 shares as of Mar. 31, 2026 and 721,481 shares as of March 31, 2025 respectively)

In addition, these Company's shares are included in the treasury stock which is deducted in calculating the average number of shares outstanding.

Reference: Non-consolidated results

1. Business results for fiscal year 2025 (April 1, 2025 to March 31, 2026)

   1. Operating results (Percentages represent year on year changes)

      	Net sales		Operating profit		Ordinary profit		Net income
      FY 2025 (year ended March 2026) FY 2024 (year ended March 2025)	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
      	76,689 78,867	(2.8) 8.5	12,912 14,522	(11.1) 20.1	17,695 20,447	(13.5) 27.9	14,393 16,361	(12.0) 53.1

      	Net income per share	Diluted net income per share
      	Yen	Yen
      FY 2025 (year ended March 2026)	204.58	-
      FY 2024 (year ended March 2025)	229.34	-

   2. Financial position

   	Total assets	Net assets	Equity ratio	Net assets per share
   	Millions of yen	Millions of yen	%	Yen
   FY 2025 (year ended March 2026)	125,091	106,060	84.8	1,531.33
   FY 2024 (year ended March 2025)	134,091	112,271	83.7	1,574.97

   Reference: Equity capital FY 2025 (year ended March 2026): ¥ 106,060 million FY 2024 (year ended March 2025): ¥ 112,271 million

2. Forecast earnings for fiscal year 2026 (April 1, 2026 to March 31, 2027)

(Percentages represent year on year changes)

Note: Summary Financial Statements are not subject to auditing by a certified public accountant or auditing firm. Note: Explanation concerning appropriate use of the earnings forecast, and other matters to note

Caution regarding forward-looking statements

Earnings forecasts and other forward-looking statements contained in this document are based on information available at the time of this document's preparation and on certain assumptions that are deemed to be reasonable. A variety of factors could cause actual results to differ significantly from the forecasts.

Obtaining supplementary financial results materials and information on the scheduled financial results briefing Supplementary financial results materials are disclosed on the Amano's website on the same day as the date of this document. Also, a financial results briefing for institutional investors and analysts is scheduled for Tuesday, April 28, 2026. The financial results materials to be distributed at this briefing are due to be on the Amano's website immediately on the same day.

• Table of Contents for Attachment

  1. Summary of Business Results 2

     1. Summary of Business Results for This Fiscal Year 2

     2. Summary of Financial Condition for This Fiscal Year 5

     3. Summary of Cash Flows for This Fiscal Year 5

     4. Future Outlook 6

     5. Basic Policy on Distribution of Profits and Payment of Dividends for This Fiscal Year and the Next 6

  2. Business Policies 6

     1. Basic Management Policy 6

     2. Medium-long Term Business Strategy 7

  3. Basic Approach to the Selection of Accounting Standards 8

  4. Consolidated Financial Statements and Primary Explanatory Notes 9

     1. Consolidated Balance Sheets 9

     2. Consolidated Statements of Income and Consolidated Statements of Comprehensive Income 11

     3. Consolidated Statement of Changes in Shareholders' Equity 13

     4. Consolidated Statements of Cash Flows 15

     5. Notes to Consolidated Financial Statements 17

Notes on Regarding the Premise of a Going Concern 17

Additional Information 17

Notes on Segment Information 18

Notes on Per-share Data 20

Notes on Significant Subsequent Events 20

1. Summary of Business Results

1. Summary of Business Results for This Fiscal Year

   During the fiscal year under review, the Japanese economy is considered to continue its moderate recovery trend, supported by capital expenditures by companies to save labor and manpower. On the other hand, the economic outlook remains uncertain due to factors such as escalating tensions in the Middle East, trends in U.S. trade policy, and the stagnation of the Chinese economy.

   Under this business environment, in our "9th Medium-Term Business Plan" that started in April 2023, we, the Amano Group, have set forth the management concept of "The 4th Stage Towards a 100-year Company-Initiatives for a Paradigm Shift Leading to Sustainable Management" in which we have promoted DX (digital transformation) in each business field and have executed strategic investments in software-based assets, IoT, AI, etc., and further enhance our competitive advantage in terms of profitability. Furthermore, we have proactively worked to solve social issues.

   During the fiscal year under review, Amano recorded net sales of ¥176,467 million, up by 0.6% year on year. Operating profit decreased by 2.1% to ¥22,551 million, ordinary profit went down by 1.2% to ¥24,358 million, and net income attributable to owners of the parent company increased by 13.0% to ¥20,146 million.

   (Main factors behind the business results)

   1. At the non-consolidated Amano, software sales in Information Systems continued to grow due to system replacement by various companies aimed at improving operational efficiency, etc. Environmental Systems sales increased due to strong sales of large-scale systems. On the other hand, Parking Systems sales decreased due to a backlash reduction from the special demand for new banknotes in the previous fiscal year.

   2. In domestic group companies, the parking management contract services business and the cloud service business for T&A sales grew.

   3. In overseas markets, Parking Systems sales increased in North America and became profitable due to the effect of new products. In Europe, Information Systems sales in France performed steadily, with increases in both revenue and profit. In Asia, Parking Systems sales in Hong Kong remained flat, partly due to the impact of foreign exchange rates, and Parking Systems sales in South Korea increased as demand recovered following the easing of political turmoil at the end of 2024.

   4. Net income attributable to owners of the parent increased due to the recognition of gains on the sale of investment securities resulting from the reduction of policy-held shares and the recognition of deferred tax assets resulting from improved performance at U.S. group companies.

The following is a breakdown of sales by business division.

Sales by business division (Millions of yen)

Time Information System business

The sales in this business totaled ¥136,925 million, up by ¥1,076 million (up 0.8%) year on year. The following is a breakdown of sales by business division.

• Information Systems ¥41,631 million (up 4.2% year on year)

  Domestic sales for the current term were as follows. For non-consolidated Amano, software sales increased by

  ¥1,132 million (8.8%) due to the promotion of software update proposals, hardware sales increased by ¥263 million (9.6%), and sales generated by maintenance contracts and supplies services decreased by ¥93 million (2.0%). Cloud services deployed by Amano Business Solutions Corporation steadily grew and sales increased. Overall overseas sales increased by ¥446 million (2.4%). Accu-Time Systems, Inc.'s sales in North America decreased, while Horoquartz S.A.'s sales in Europe increased.

• Time Management Products ¥2,251 million (down 7.6% year on year)

  Domestic sales for the current term decreased by ¥64 million (3.3%) as the sales of standard time recorders and PC-linked time recorders decreased compared with the previous fiscal year. Overall overseas sales decreased by

  ¥108 million (19.7%) as sales in Europe, North America and Asia decreased.

• Parking Systems ¥93,042 million (down 0.4% year on year)

  Domestic sales for the current term were as follows. For non-consolidated Amano, parking system equipment sales decreased by ¥2,094 million (11.4%), and sales generated by maintenance contracts and supplies services decreased by ¥2,593 million (20.0%) due to the backlash reduction from the special demand for new banknotes in the previous fiscal year. Sales of the parking management contract service business operated by Amano Management Service continued to increase steadily, and the number of parking sites under management increased by 33,000 (4.2%) from the end of the previous fiscal year due to continued investment. Overall overseas sales increased by ¥3,708 million (7.4%). Amano McGann, Inc.'s sales in North America increased and in Asia, the sales of the parking management contract service business in Korea. The sales increased in Hong Kong on a local currency basis, but decreased in Japanese yen basis due to impacts of foreign exchange rates.

  Environment System business

  The sales in this business totaled ¥39,541 million, down by ¥33 million (down 0.1%) year on year. The following is a breakdown of sales by the business division.

• Environmental Systems ¥25,557 million (up 1.0% year on year)

  During the current term for non-consolidated Amano, sales of standard dust collectors decreased by ¥431 million (6.0%). On the other hand, sales of large-scale systems increased by ¥1,180 million (15.0%), and sales generated by maintenance contracts and supplies services increased by ¥518 million (11.2%). Overall overseas sales decreased by ¥1,316 million (27.2%) as sales in North America and Asia decreased.

• Clean Systems ¥13,983 million (down 2.0% year on year)

During the current term for non-consolidated Amano, sales of cleaning equipment decreased by ¥14 million (0.5%), and sales generated by maintenance contracts and supplies services increased by ¥67 million (2.9%) . Overall overseas sales decreased by ¥359 million (4.2%) as Amano Pioneer Eclipse Corporation's sales in North America decreased.