Amended Securities Report – 103rd Fiscal Period (2025/04/01 – 2026/03/31)

Nikko Oil Co., Ltd. Amended Securities Report – 103rd Fiscal Period (2025/04/01 – 2026/03/31)

This report is submitted as the amended securities report for the 103rd fiscal period (April 1, 2025 to March 31, 2026) of Nikko Oil Co., Ltd., in accordance with the Financial Instruments and Exchange Act. This amendment is made due to the identification of certain inaccuracies or additional disclosures required in the previously submitted securities report.

In line with our commitment to corporate transparency and investor protection, and in compliance with regulatory requirements, we are promptly filing this amended report. The revisions cover notes to financial statements, management analysis, transactions with related parties, and other significant matters, with full details provided in the body of this report.

While these amendments do not have a material impact on the Company's financial position, results of operations, or cash flows, we are re-disclosing the information to ensure accuracy and reinforce sound corporate governance. We kindly request investors and stakeholders to refer to this updated report when making informed decisions.

Founded in 1915, Nikko Oil Co., Ltd. has been a leading company in the field of oleochemicals, providing high-value-added products to diverse industries including food, cosmetics, and industrial materials. Going forward, the Company will continue to pursue sustainable growth by advancing ESG management and technological innovation, aiming to balance societal and corporate value creation.