Nipro : Notice Concerning Change in Depreciation Method

March 24, 2026

Company name: NIPRO CORPORATION

Name of representative: Tsuyoshi Yamazaki, Representative

Director and President

(Securities code: 8086; Prime Market)

Inquiries: Takehito Yogo, Senior Managing Director, Chief Financial Officer (Telephone: +81-6-6310-6804)

Notice Concerning Change in Depreciation Method

NIPRO CORPORATION (the "Company") and its consolidated domestic subsidiaries have adopted the declining-balance method as the depreciation method for property, plant and equipment.

However, in light of the fact that the ratio of overseas business has exceeded half, and in order to ensure consistency with overseas consolidated subsidiaries that apply the straight-line method, the Company resolved at the meeting of its Board of Directors held on March 24, 2026, to change the depreciation method to the straight-line method, effective from the fiscal year ending March 31, 2027.

The consolidated earnings forecast for the fiscal year ending March 31, 2027, including the impact of this change, will be promptly announced once it has been determined.