オロ（3983） – Partial Revision to Notice of Voluntary Adoption of International Financial Reporting Standards (IFRS)

Translation Notice: This document is an excerpt translation of the original Japanese document and is only for reference purposes. In the event of any discrepancy between this translated document and the original Japanese document, the latter shall prevail. January 14, 2022 Company Name: ORO Co., Ltd. Representative: Atsushi Kawata Representative Director & President Stock Code: 3983 (Tokyo Stock Exchange, First Section) Contact: Yasuhisa Hino Senior Managing Director and General Manager for Corporate Department TEL: +81-3-5724-7001 Partial Revision to Notice of Voluntary Adoption of International Financial Reporting Standards (IFRS) ORO Co., Ltd. (the “Company”) hereby announces that, at the Board of Directors’ meeting held today, it has resolved to partially revise the schedule contained in Notice of Voluntary Adoption of International Financial Reporting Standards (IFRS) released on August 13, 2021, in which the Company announced a plan to disclose the forecast of consolidated financial results for the year ending December 31, 2022 under IFRS in the Summary of Consolidated Financial Results for the Fiscal Year Ended December 31, 2021. The Company has been making preparations towards the voluntary adoption of IFRS mainly for the purpose of enhancing the international comparability of its financial information in capital markets. To examine the accuracy of figures more carefully upon the adoption of IFRS, however, we have revised the disclosure schedule of the forecast of consolidated financial results for the year ending December 31, 2022 under IFRS as provided in the “After the revision” below. Disclosure schedule for voluntary adoption of IFRS (planned) 【Before the revision】 Accounting period Fiscal year ending December 31, 2021 Third quarter Fiscal year end Disclosure material Accounting standards applied Summary of Consolidated Financial Results Japan GAAP Quarterly Securities Report (Shihanki Hokokusho) Japan GAAP Summary of Consolidated Financial Results Japan GAAP (*1) Consolidated Financial Statements under the Companies Act Japan GAAP Annual Securities Report (Yukashoken Hokokusho) IFRS (*2) *1: The Company plans to disclose the forecast of consolidated financial results for the fiscal year ending December 31, *2: The Compnay plans to disclose the Summary of Consolidated Financial Results prepared in accordance with IFRS on 2022 in accordance with IFRS. the filing date of Annual Securities Report. 【After the revision】 Accounting period Fiscal year ending December 31, 2021 Third quarter Fiscal year end Disclosure material Accounting standards applied Summary of Consolidated Financial Results Japan GAAP Quarterly Securities Report (Shihanki Hokokusho) Japan GAAP Summary of Consolidated Financial Results Japan GAAP (*1) Consolidated Financial Statements under the Companies Act Japan GAAP Annual Securities Report (Yukashoken Hokokusho) IFRS (*2) *1: The Company plans to disclose the forecast of consolidated financial results for the year ending December 31, 2022 in accordance with Japan GAAP. *2: The Company plans to disclose the Summary of Consolidated Financial Results prepared in accordance with IFRS on the filing date of Annual Securities Report and disclose, on the same date, the forecast of consolidated financial results for the year ending December 31, 2022 prepared also in accordance with IFRS.