Amano : Summary Financial Statements (Consolidated) for 3rd Quarter of F Y2025 (Year Ending March 31, 2026)

Summary Financial Statements (Consolidated)

for 3rd Quarter of Fiscal Year 2025 (Year Ending March 31, 2026) (Japan GAAP)

January 30, 2026

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

Inquiries: Kiyotaka Muroi, Operating Officer

General Manager, Corporate Planning

Scheduled date for start of dividend payments: -

Supplementary explanation materials prepared for quarterly financial results: None Briefing held on quarterly financial results: None

Phone: [phone]

(Amounts less than 1 million yen are rounded down)

1. Business results for 3rd Quarter of fiscal year 2025 (April 1, 2025 to December 31, 2025)

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

      	Net sales		Operating	profit	Ordinary profit		Net income attributable to owners of the parent company
      3Q of FY 2025 (year ending March 2026) 3Q of FY 2024 (year ended March 2025)	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
      	127,041 125,916	0.9 16.8	15,116 15,209	(0.6) 20.9	16,322 16,332	(0.1) 21.2	10,891 12,187	(10.6) 34.0

      Note: Comprehensive income 3rd Quarter of FY 2025 (year ending March 2026): ¥11,753 million (-8.6%)

      3rd Quarter of FY 2024 (year ended March 2025): ¥12,861 million (-12.3%)

      	Net income per share	Diluted net income per share
      	Yen	Yen
      3Q of FY 2025 (year ending March 2026)	154.28	-
      3Q of FY 2024 (year ended March 2025)	170.80	-

   2. Financial position

   	Total assets	Net assets	Equity ratio	Net assets per share
   	Millions of yen	Millions of yen	%	Yen
   3Q of FY 2025 (as of December 31, 2025)	183,866	131,394	71.2	1,858.75
   FY 2024 (as of March 31, 2025)	194,338	136,563	69.9	1,906.85

   Reference: Equity capital 3rd Quarter of FY 2025 (as of December 31, 2025): ¥130,870 million

   FY 2024 (as of March 31, 2025): ¥135,929 million

2. Dividends

   	Annual dividends
   	1st Quarter-end	2nd Quarter-end	3rd Quarter-end	Year-end	Total
   FY 2024 (year ended March 2025) FY 2025 (year ending March 2026)	Yen - -	Yen 50.00 55.00	Yen -	Yen 125.00	Yen 175.00
   FY 2025 (year ending March 2026) (est.)				125.00	180.00

   Note: Revisions to most recently released dividend forecast: None

3. Forecast earnings for fiscal year 2025 (April 1, 2025 to March 31, 2026)

   (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
   Full year	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%	Yen
   	180,000	2.6	24,500	6.3	26,000	5.5	18,000	1.0	255.65

   Note: Revisions to most recently released earnings forecast: None

   Notes

   1. Significant changes in the scope of consolidation during the current quarter

   2. Application of accounting procedures specific to the preparation of the consolidated quarterly financial statements

      : None

      : Yes

      Note: For details, please refer to "2. Consolidated Quarterly Financial Statements and Primary Explanatory Notes

      (4) Notes on Quarterly Consolidated Financial Statements (Notes on Accounting Procedures Specific to the Preparation of the Consolidated Quarterly Financial Statements) on page 13 of the attached document.

   3. 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 3Q ended December 31, 2025	71,106,129 shares	As of March 31, 2025	76,657,829 shares
      As of 3Q ended December 31, 2025	698,362 shares	As of March 31, 2025	5,373,192 shares
      As of 3Q ended December 31, 2025	70,595,920 shares	As of 3Q ended December 31, 2024	71,357,617 shares

   4. 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 (over the fiscal year under review up to December 31, 2025)

Note: The number of shares of treasury stock as of December 31, 2025, includes the Company's shares held by the Director's Compensation BIP Trust and the Employee Stock Ownership Plan (J-ESOP).

(697,819 shares as of December 31, 2025 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.

Note: Review of the Japanese originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm

: None

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 preparing this document and on certain assumptions that are deemed to be reasonable. A variety of factors could cause actual results to differ significantly from the forecasts. For information on the earnings forecasts, please refer to "1. Summary of Business Results (3) Explanation of Forward-looking Information, including the Outlook for Consolidated Operating Results" on page 6 of the attached document.

O Table of Contents for Attachment

1. Summary of Business Results 2

   1. Summary of Business Results for the Current Quarter 2

   2. Summary of Financial Condition for the Current Quarter 5

   3. Explanation of Forward-looking Information, Including Outlook for Consolidated Operating Results 6

2. Consolidated Quarterly Financial Statements and Primary Explanatory Notes 7

   1. Consolidated Quarterly Balance Sheets 7

   2. Consolidated Quarterly Statements of Income and Consolidated Quarterly Statements of Comprehensive Income 9

   3. Consolidated Quarterly Statements of Cash Flows 11

   4. Notes on Quarterly Consolidated Financial Statements 13

Notes on Premises of a Going Concern 13

Notes on Significant Changes in Shareholders' Equity 13

Application of Accounting Procedures Specific to the Preparation of the Consolidated Quarterly Financial Statements 13

Additional information 13

Notes on Segment Information 14

Notes on Significant Subsequent Events 14

1. Summary of Business Results

1. Summary of Business Results for the Current Quarter

   During the current third quarter period, 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, growing uncertainties about future economic conditions are emerging due to impacts from changes in U.S. trade policies, the slowdown in the Chinese economy, and increasing geopolitical risks.

   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 in each business field and have executed strategic investments in software-based assets, IoT, AI, etc., and have further enhanced our competitive advantage in terms of profitability. Furthermore, we have proactively worked to solve social issues.

   During the current third quarter period under review, net sales were ¥127,041 million (up 0.9% year-on-year), operating profit was ¥15,116 million (down 0.6% yoy), ordinary profit was ¥16,322 million (down 0.1% yoy), and net income attributable to owners of the parent company was ¥10,891 million (down 10.6% yoy).

   Main factors behind the business results

   1. At 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, and Clean Systems sales continued to increase due to favorable performance of cleaning robots. 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. The digital time stamp business continued to grow.

   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 recovered to show a growth trend. In Asia, Parking Systems sales in Hong Kong continued to perform well, and Parking Systems sales in South Korea increased as demand recovered following the easing of political turmoil at the end of 2024.

      The following are business results by segment:

      Sales by business division (Millions of yen)

      Category	3Q of FY 2024 (year ended March 2025)		3Q of FY 2025 (year ending March 2026)		Change
      	Amount	Ratio (%)	Amount	Ratio (%)	Amount	%
      Time Information System business:
      Information Systems	27,610	21.9	29,765	23.4	2,154	7.8
      Time Management Products	1,767	1.4	1,600	1.3	(167)	(9.5)
      Parking Systems	67,928	54.0	66,368	52.2	(1,559)	(2.3)
      Subtotal	97,306	77.3	97,734	76.9	427	0.4
      Environment System business:
      Environmental Systems	17,726	14.1	18,767	14.8	1,040	5.9
      Clean Systems	10,882	8.6	10,539	8.3	(342)	(3.2)
      Subtotal	28,609	22.7	29,307	23.1	697	2.4
      Total	125,916	100.0	127,041	100.0	1,125	0.9

      Time Information System business

      • Information Systems: Time & Attendance (T&A), Human Resources (HR) systems,

        Payroll information systems, access control, and digital time stamps

      • Time Management Products: PC-linked time recorders, online time recorders, and time stamps

      • Parking Systems: Parking lot management systems, bicycle parking lot management

systems, and parking management contract services

The sales in this business totaled ¥97,734 million, up by ¥427 million (up 0.4%) year on year. The following is a breakdown of sales by business division.

• Information Systems Â¥29,765 million (up 7.8% year on year)

  In Japan, Amano's non-consolidated sales increased due to increases in both software and hardware, although sales of maintenance and supply decreased. The sales of the cloud service business deployed by Amano Business Solutions Corporation increased. Overseas, sales increased in North America and Europe, and overall sales increased.

• Time Management Products Â¥1,600 million (down 9.5% year on year)

  In Japan, both standard time recorders and PC-linked time recorders sales decreased, resulting in an overall sales decreased.

  Overseas sales decreased.

• Parking Systems Â¥66,368 million (down 2.3% year on year)

  In Japan, non-consolidated Amano sales were down due to decreases in both system equipment and maintenance and supply, while sales increased at Amano Management Service Corporation, which is engaged in the parking management contract services business.

  Overseas, sales in both North America and Asia increased, and overall sales also increased.

  Environment System business

  • Environmental Systems: Standard dust collection systems, mist collectors, large dust collection

    systems, pneumatic conveyors, and deodorizing equipment

  • Clean Systems: Industrial vacuum cleaners, automatic floor scrubbers, cleaning robots, wooden floor sanding machines, cleaning contract services, and electrolyzed water generators

    The sales in this business totaled ¥29,307 million, up by ¥697 million (up 2.4%) year on year. The following is a breakdown of sales by business division.

• Environmental Systems Â¥18,767 million (up 5.9% year on year)

  In Japan, non-consolidated Amano sales increased due to higher sales in large-scale systems, but sales of standard equipment were down.

  Overseas, sales in North America and Asia were down, and overall sales also decreased.

• Clean Systems Â¥10,539 million (down 3.2% year on year)

In Japan, Amano's non-consolidated sales increased due to increases in both cleaning robots and maintenance and supply.

Overseas, sales in North America decreased, and overall sales also decreased.