6645 Q1 2027 Earnings Report

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OMRON Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 31 , 2027 ( Under IFRS ) OMRON Corporation ( 6645 ) Exchanges Listed : URL : Representative : Contact : August 5 , 2026 Tokyo https://www.omron.com/global/en/ Junta Tsujinaga , President and CEO Toyoharu Tamoi , Executive Officer , Senior General Manager , Global Finance and Accounting HQ + 81-75-344-7070 Telephone : Start of Distribution of Dividends ( scheduled ) : Preparation of Supplementary Materials for the Quarterly Financial Results : Holding of Presentation of Quarterly Financial Results : Yes Yes ( for investors ) Note : This document has been translated from the Japanese original as a guide to non - Japanese investors and contains forward- looking statements that are based on managements ' estimates , assumptions and projections at the time of publication . A number of factors could cause actual results to differ materially from expectations . Note : Figures are rounded to the nearest million yen . 1. Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 31 , 2027 ( April 1 , 2026 - June 30 , 2026 ) ( 1 ) Sales and Income ( cumulative ) ( Percentages represent changes compared with the same period of the previous fiscal year . ) Profit attributable Revenue Operating profit Profit before tax Profit for the year to owners of the Comprehensive income parent Million Three months ended % June 30 , 2026 June 30 , 2025 yen 209,864 166,480 Million yen % 26.1 18,857 226.0 5,784 Million yen 18,483 217.8 % 5,816 Million yen 10,958 122.4 4,927 % Million yen % Million yen % 10,635 131.1 4,601 20,992 247.1 6,048 Basic earnings per share attributable to owners of the parent , basic Basic earnings per share attributable to owners of the parent , diluted Three months ended Yen Yen June 30 , 2026 June 30 , 2025 54.08 23.37 ( 2 ) Consolidated Financial Position June 30 , 2026 March 31 , 2026 Total assets Million yen 1,384,140 1,363,359 Net assets Million yen 864,384 Shareholders ' equity Million yen Shareholders ' equity ratio % 832,083 60.1 854,898 821,812 60.3

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Dividends per share First quarter-end First half-end Third quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Fiscal year ended March 31, 2026 － 52.00 － 52.00 104.00 Fiscal year ending March 31, 2027 － Fiscal year ending March 31, 2027 (projected) －－－ 110.00 (Percentages represent changes compared with the same period of the previous fiscal year.) Revenue Operating profit Profit before tax Profit attributable to owners of the parent Basic earnings per share attributable to owners of the parent, basic Million yen % Million yen % Million yen % Million yen % Yen Full-year 880,000 14.6 80,000 41.7 79,000 46.9 40,500 82.1 205.97 [1] Number of shares outstanding at period- end (including treasury stock) June 30, 2026 206,244,872 March 31, 2026 206,244,872 [2] Treasury stock at period-end June 30, 2026 9,610,300 March 31, 2026 9,615,476 [3] Average number of shares during the period (quarterly cumulative) Three months ended June 30, 2026 196,630,651 Three months ended June 30, 2025 196,898,380 2. Dividends Note: Revisions since the most recently announced dividend forecast: No 3. Projected Results for the Year Ending March 31, 2027 (April 1, 2026 – March 31, 2027) Notes: 1. Revisions since the most recently announced performance forecast: Yes 　　 2. Profit attributable to owners of parent and basic earnings per share are presented inclusive of discontinued operations. Basic earnings per share, calculated using profit from continuing operations (58 billion yen) as the numerator amounts to 294.97 yen. *Notes (1) Significant changes in the scope of consolidation during the period: No New: - company (company name) Excluded: - company (company name) (2) Changes in accounting policies and changes in accounting estimates (a) Changes in accounting policies required by IFRS: No (b) Changes in accounting policy other than (a) above: No (c) Changes in accounting estimates: No (3) Number of shares issued and outstanding

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*Quarterly Consolidated Financial Statements reviewed by certified public accountant or audit firm: No *Commentary Regarding Appropriate Use of Projections of Results and Other Matters 1. Forward-looking statements contained in this document, including performance forecasts, are based on information currently available to the Company and certain assumptions deemed reasonable by the Company. Forward-looking statements do not constitute a guarantee by the Company that such results will be achieved, and results may differ significantly due to various factors. For the assumptions underlying performance forecasts and important notes regarding the use of such forecasts, refer to the attached document, 1. Analysis of Results of Operations and Financial Condition (3) Description of Information on Outlook, Including Consolidated Performance Forecast. 2. The Company scheduled an investor meeting for Wednesday, August 5, 2026. 3. The Company adopted IFRS in the first quarter of the consolidated fiscal year ending March 31, 2027. Figures for the first quarter of the consolidated fiscal year ended March 31, 2026, and for the cumulative consolidated fiscal year ended March 31, 2026, are presented in accordance with IFRS. 4. The results for the previous fiscal year (fiscal year ended March 31, 2026), which are presented as reference information in 1. Analysis of Results of Operations and Financial Condition (3) Description of Information on Outlook, Including Consolidated Performance Forecast, are subject to change, as the financial closing process has not yet been completed. The following abbreviations of business segment names are used in the attached materials. Continuing Operations IAB: Industrial Automation Business HCB: Healthcare Business SSB: Social Systems, Solutions and Service Business DSB: Data Solution Business Discontinued Operation DMB: Devices & Module Solutions Business (Note) The DMB has been classified as a discontinued operation. For more details on the discontinued operation in question, see (Discontinued Operations).

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1. Overview of Results of Operations and Financial Condition ………………………………………………………………… P.2 (1) Overview of Results of Operations………………………………………………………………………………………… P.2 (2) Analysis of Financial Condition…………………………………………………………………………………………… P.3 (3) Description of Information on Outlook, Including Consolidated Performance Forecast ………………………………… P.4 2. Condensed Quarterly Consolidated Financial Statements and Notes ………………………………………………………… P.6 (1) Condensed Quarterly Consolidated Statement of Financial Position …………………………………………………… P.6 (2) Condensed Quarterly Consolidated Statement of Income and Condensed Quarterly Consolidated Statement of Comprehensive Income ……..…………………………………………………………………………………………… P.8 (3) Condensed Consolidated Statement of Cash Flows ……………………………………………………………………… P.10 (4) Notes Regarding Condensed Consolidated Financial Statements ………………………………………………………… P.11 (Notes Regarding Assumptions of Going Concern) …………………………………………………………………… P.11 (Notes in the Event of Significant Changes in Equity Attributable to Owners of the Parent) ………………………… P.11 (Basis of Preparation of the Condensed Quarterly Consolidated Financial Statements) ……………………………… P.11 (Segment Information) ………………………………………………………………………………………………… P.12 (Discontinued Operations) ……………………………………………………………………………………………… P.14 (First-Time Adoption) ………………………………………………………………………………………………… P.15 Table of Contents - 1 -

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(Billions of yen, except exchange rate data and percentages) Three months ended June 30, 2025 Three months ended June 30, 2026 Change Revenue 166.5 209.9 +26.1% Gross profit [% of revenue] 75.7 [45.5%] 97.5 [46.5%] +28.8% [+1.0%pt] Operating profit [% of revenue] 5.8 [3.5%] 18.9 [9.0%] +226.0% [+5.5%pt] Profit before tax 5.8 18.5 +217.8% Profit from continuing operations 5.1 14.4 +182.7% Profit attributable to owners of the parent 4.6 10.6 +131.1% Average USD exchange rate (Yen) 145.7 159.6 +13.9 Average EUR exchange rate (Yen) 162.9 185.3 +22.4 Average CNY exchange rate (Yen) 20.1 23.3 +3.2 1. Analysis of Results of Operations and Financial Condition (1) Analysis of Results of Operations General Overview OMRON Group financial performance during the consolidated first quarter (April through June 2026) surpassed initial projections significantly, as net sales and operating income were higher year on year. Revenue increased significantly in the Industrial Automation Business, driven by the Company's ability to capture semiconductor investments fueled by AI demand and investments in rechargeable batteries for data centers. The business also expanded its customer base through stronger relationships with distributors and new product offerings. Sales of mainstay blood pressure monitors in our Healthcare Business rose significantly year on year, owing to successful online promotional campaigns in Japan and Asia. The Data Solution Business also grew in the midst of a robust business environment. The Social Systems, Solutions and Service Business achieved performance level with the same period in the previous fiscal year, despite sluggish sales of energy storage systems. Firm performance in the railway business and management services business, etc., also contributed positively to results. Operating profit rose significantly year on year, due primarily to increased sales in the Industrial Automation Business and the impact of ongoing measures to improve profitability. Profit before tax and profit attributable to owners of the parent also rose significantly year on year. Financial results for the consolidated first quarter of fiscal 2026 were as follows. (Note) We adopted IFRS as of the first quarter of the current consolidated fiscal year. We have restated figures for the first quarter of the consolidated fiscal year ended March 31, 2026, in accordance with this standard. - 2 -

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(Billions of yen, %) Three months ended June 30, 2025 Three months ended June 30, 2026 Change IAB Revenue from external customers 95.6 131.2 +37.2 Operating profit 10.6 21.3 +100.8 HCB Revenue from external customers 31.2 36.4 +16.7 Operating profit 1.2 2.4 +101.7 SSB Revenue from external customers 24.8 24.2 (2.0) Operating profit 0.2 0.1 (62.5) DSB Revenue from external customers 10.6 13.1 +22.8 Operating profit (loss) (0.1) 0.3 － Results by Business Segment (2) Analysis of Financial Condition Total assets at the end of the first quarter of the current consolidated fiscal year amounted to JPY1,384.1 billion, an increase of JPY20.8 billion compared to the end of the previous consolidated fiscal year. This result was due to an increase in cash and cash equivalents stemming from a partial refund from the retirement benefit trust, in addition to provisions made to meet temporary funding needs associated with the capital restructuring of discontinued operations. Total liabilities amounted to JPY519.8 billion, an increase of JPY11.3 billion compared to the end of the previous consolidated fiscal year. This result was mainly due to an increase in borrowings. Equity amounted to JPY864.4 billion, an increase of JPY9.5 billion compared to the end of the previous consolidated fiscal year. This result was mainly due to an increase in other components of equity. Equity Attributable to Owners of the Parent ratio was 60.1%, demonstrating an ongoing strong financial foundation. In terms of liquidity, cash on hand amounted to JPY217.9 billion. Further, we have signed commitment line agreements with financial institutions in the amount of JPY70.0 billion. We intend to maintain high credit ratings from ratings agencies as a long-term issuer, and we secure liquidity and funding capacity while maintaining our ability to raise funds and good relationships with financial institutions on a global basis. - 3 -

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(Billions of yen, except percentages) Initial forecast Revised forecast Change vs. initial forecast [% change] (Reference) Actual results for the prior fiscal year ended March 31, 2026 (Reference) Change from the prior fiscal year [Percentage change] Revenue 820.0 880.0 +60.0 768.1 +111.9 [+7.3%] [+14.6%] Operating profit 62.0 80.0 +18.0 56.4 +23.6 [+29.0%] [+41.7%] Profit before tax 61.0 79.0 +18.0 53.8 +25.2 [+29.5%] [+46.9%] Profit from continuing operations 45.0 58.0 +13.0 38.5 +19.5 [+28.9%] [+50.5%] Profit attributable to owners of the parent 27.5 40.5 +13.0 22.2 +18.3 [+47.3%] [+82.1%] Average USD exchange rate (Yen) 155.0 156.2 +1.2 150.3 +5.8 Average EUR exchange rate (Yen) 180.0 181.3 +1.3 173.9 +7.4 Average CNY exchange rate (Yen) 22.0 23.1 +1.1 21.1 +1.9 (3) Description of Information on Outlook, Including Consolidated Performance Forecast We expect the business environment for the Industrial Automation Business in the second quarter and beyond to be favorable overall, with stronger-than-expected capital investment in the semiconductor industry, driven by expanding demand related to AI, as well as in the rechargeable battery industry. The Healthcare Business and Data Solution Business should likewise enjoy ongoing solid business environments, in line with projections. The Social Systems, Solutions and Service Business should see demand remain strong in the residential renewable energy market, even as we anticipate the competitive environment will be more challenging than initially anticipated. In light of these business environments and performance progress for the consolidated first quarter, we have made an upward revision to our full-year consolidated performance forecasts, announced originally on May 13, 2026. These upward forecasts affect revenue, operating profit, and profit before tax, profit from ongoing operations, and profit attributable to owners of parent. Our exchange rate assumptions for the second quarter and beyond are USD1 = JPY155, EUR1 = JPY180, and CNY1 = JPY23, representing an update compared to our announcement on May 13, 2026. 〇 Projected Consolidated Performance - 4 -

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(Billions of yen, except percentages) Initial forecast Revised forecast Change in forecast [%] (Reference) Actual results for the prior fiscal year ended March 31, 2026 (Reference) Change from the prior fiscal year [Percentage change] IAB Revenue to external customers 440.0 500.0 +60.0 410.2 +89.8 [+13.6%] [+21.9%] Operating profit 44.0 65.0 +21.0 39.4 +25.6 [+47.7%] [+64.9%] HCB Revenue to external customers 150.0 155.0 +5.0 145.2 +9.8 [+3.3%] [+6.7%] Operating profit 15.0 15.5 +0.5 11.7 +3.8 [+3.3％] [+32.3％] SSB Revenue to external customers 153.0 148.0 -5.0 144.0 +4.0 [-3.3%] [+2.7%] Operating profit 22.5 19.5 -3.0 19.4 +0.1 [-13.3%] [+0.5%] DSB Revenue to external customers 62.0 62.0 － 51.2 +10.8 (－) [+21.2%] Operating profit 5.0 5.0 － 4.2 +0.8 (－) [+20.1%] 〇 Projected Consolidated Performance by Business Segment - 5 -

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(Millions of yen) As of April 1, 2025 As of March 31, 2026 As of June 30, 2026 Assets Current assets Cash and cash equivalents 149,023 166,603 217,868 Trade and other receivables 184,278 183,907 158,645 Inventories 172,706 154,208 161,117 Income taxes receivable 4,111 5,738 6,826 Other financial assets 3,170 7,350 6,405 Other current assets 26,406 31,665 38,572 Subtotal 539,694 549,471 589,433 Assets held for sale － 122,226 127,134 Total current assets 539,694 671,697 716,567 Non-current assets Property, plant and equipment 134,575 102,473 104,539 Right-of-use assets 48,941 45,812 46,218 Goodwill 229,908 242,852 259,828 Intangible assets 115,177 130,296 130,135 Investments accounted for using the equity method 15,154 13,204 13,739 Other financial assets 55,960 65,692 64,125 Retirement benefit assets 45,423 64,218 22,847 Deferred tax assets 30,175 21,462 20,710 Other non-current assets 6,287 5,653 5,432 Total non-current assets 681,600 691,662 667,573 Total assets 1,221,294 1,363,359 1,384,140 2. Condensed Quarterly Consolidated Financial Statements and Notes (1) Condensed Quarterly Consolidated Statement of Financial Position - 6 -

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(Millions of yen) As of April 1, 2025 As of March 31, 2026 As of June 30, 2026 Liabilities Current liabilities Trade and other payables 92,870 87,778 81,542 Bonds and borrowings 20,372 121,668 152,387 Lease liabilities 12,857 12,557 12,576 Income taxes payable 7,485 10,170 4,693 Other financial liabilities 4,331 3,543 3,099 Other current liabilities 87,034 84,973 74,271 Subtotal 224,949 320,689 328,568 Liabilities directly associated with assets held for sale － 40,602 43,647 Total current liabilities 224,949 361,291 372,215 Non-current liabilities Bonds and borrowings 119,088 75,910 77,078 Lease liabilities 33,131 31,831 30,877 Other financial liabilities － 153 152 Retirement benefit liabilities 8,661 5,454 5,714 Other non-current liabilities 19,279 19,599 19,289 Deferred tax liabilities 16,273 14,223 14,431 Total non-current liabilities 196,432 147,170 147,541 Total liabilities 421,381 508,461 519,756 Equity Share capital 64,100 64,100 64,100 Capital surplus 100,523 100,959 100,773 Retained earnings 660,921 673,345 676,898 Other components of equity 13,213 49,371 55,080 Other comprehensive income related to assets held for sale － 4,535 5,703 Treasury shares (69,964) (70,498) (70,471) Total equity attributable to owners of the parent 768,793 821,812 832,083 Non-controlling interests 31,120 33,086 32,301 Total equity 799,913 854,898 864,384 Total liabilities and equity 1,221,294 1,363,359 1,384,140 - 7 -

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(Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Continuing operations Revenue 166,480 209,864 Cost of sales (90,776) (112,374) Gross profit 75,704 97,490 Selling, general and administrative expenses (57,956) (64,605) Research and development expenses (11,000) (13,203) Other income 389 397 Other expenses (1,353) (1,222) Operating profit 5,784 18,857 Finance income 893 973 Finance costs (763) (1,256) Share of profit (loss) of investments accounted for using the equity method (98) (91) Profit before tax 5,816 18,483 Income tax expense (739) (4,130) Profit from continuing operations 5,077 14,353 Discontinued operations Profit from discontinued operations (150) (3,395) Profit for the year 4,927 10,958 Profit attributable to: Owners of the parent 4,601 10,635 Non-controlling interests 326 323 Profit for the year 4,927 10,958 Basic earnings per share attributable to owners of the parent (Yen) 23.37 54.08 Continuing operations 24.13 71.35 Discontinued operations (0.76) (17.27) (2) Condensed Quarterly Consolidated Statement of Income and Condensed Quarterly Consolidated Statement of Comprehensive Income (Condensed Quarterly Consolidated Statement of Income) (Three months ended June 30, 2026) (Note) Earnings per share attributable to owners of the parent on a diluted basis are not presented as there are no shares with dilutive potential. - 8 -

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(Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Profit for the year 4,927 10,958 Other comprehensive income, net of tax Items that will not be reclassified to profit or loss Net change in fair value of equity instruments measured through other comprehensive income 4,307 1,848 Total items that will not be reclassified to profit or loss 4,307 1,848 Items that may be reclassified to profit or loss Exchange differences on translation of foreign operations (2,885) 8,022 Share of other comprehensive income of investments accounted for using the equity method (301) 164 Total items that may be reclassified to profit or loss (3,186) 8,186 Total other comprehensive income 1,121 10,034 Comprehensive income 6,048 20,992 Comprehensive income attributable to: Owners of the parent 5,684 20,654 Non-controlling interests 364 338 Comprehensive income 6,048 20,992 (Condensed Quarterly Consolidated Statement of Comprehensive Income) (Three months ended June 30, 2026) - 9 -

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(Millions of yen) Three months ended June 30, 2025 Three months ended June 30, 2026 Cash flows from operating activities Profit before tax 5,816 18,483 Profit (loss) before taxes from discontinued operations (261) (3,868) Depreciation and amortization 11,541 11,017 Impairment loss － 5,509 Increase (decrease) in net retirement benefit assets and liabilities (162) 41,458 Decrease (increase) in trade and other receivables 32,833 27,876 Decrease (increase) in inventories (9,264) (7,605) Increase (decrease) in trade and other payables (3,512) (1,919) Other (net) (13,016) (16,346) Subtotal 23,975 74,605 Interest received 467 664 Dividends received 47 149 Interest paid (654) (883) Income taxes refunded (paid) (7,388) (10,566) Net cash flows from operating activities 16,447 63,969 Cash flows from investing activities Purchase of property, plant and equipment (4,830) (6,626) Purchase of intangible assets (6,282) (5,959) Payments for acquisition of subsidiaries (4,712) (17,176) Other (net) (307) (495) Net cash flows from investing activities (16,131) (30,256) Cash flows from financing activities Increase (decrease) in short-term debt (net) 18,746 10,962 Proceeds from short-term borrowings 1,160 20,880 Repayments of short-term borrowings (1,200) (1,160) Proceeds from long-term borrowings 5,500 980 Repayments of long-term borrowings (944) (2,074) Repayments of lease liabilities (3,354) (3,788) Dividends paid to owners of the parent (9,791) (9,835) Dividends paid to non-controlling interests (1,061) (1,134) Other (net) 220 (869) Net cash flows from financing activities 9,276 13,962 Effect of exchange rate changes on cash and cash equivalents (1,701) 3,562 Net increase (decrease) in cash and cash equivalents 7,891 51,237 Cash and cash equivalents at the beginning of the period 149,023 166,603 Increase (decrease) in cash and cash equivalents included in assets held for sale － 28 Cash and cash equivalents at the end of the period 156,914 217,868 (3) Condensed Consolidated Statement of Cash Flows - 10 -

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(4) Notes Regarding Condensed Consolidated Financial Statements (Notes Regarding Assumptions of Going Concern) None applicable (Notes in the Event of Significant Changes in Equity Attributable to Owners of the Parent) None applicable (Basis of Preparation of the Condensed Quarterly Consolidated Financial Statements) We have prepared the condensed quarterly consolidated financial statements for the OMRON Group in accordance with Article 5, Paragraph 2 of the Tokyo Stock Exchange Standards for the Preparation of Quarterly Financial Statements. However, in accordance with Article 5, Paragraph 5 of the standards, we have omitted certain disclosures required by International Accounting Standard No. 34, Interim Financial Reporting. - 11 -

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Segments Primary products IAB: Industrial Automation Business Programmable controllers, motion controllers, sensing devices, industrial camera/code reader devices, inspection systems, safety devices and industrial robots HCB: Healthcare Business Digital blood pressure monitors, nebulizers, low-frequency therapy equipment, ECGs, oxygen generators, digital thermometers, body composition monitors, pedometers and activity meters, electric toothbrushes, pulse oximeters, massagers, blood glucose monitors, vascular screening devices, visceral fat monitors, remote patient monitoring systems and telemedicine service SSB: Social Systems, Solutions and Service Business Energy business (storage battery systems, PV inverters for solar power generation), mobility business (railway station service systems, traffic and road management systems), IoT business (UPS, infrastructure monitoring) solutions, M&S (Management & Service) business (operations management, repair and maintenance), etc. DSB: Data Solution Business Data healthcare business, corporate health business, M&S (management service solutions) business, data-based solutions business, and self-reliance support business (Segment Information) Operating Segment Information OMRON Group reportable segments represent the constituent units of the Group for which separate financial information is available and which are subject to periodic review by the chief executive for the purpose of determining the allocation of management resources and evaluating business performance. The Company discloses operating segment information in four operating segments: IAB, HCB, SSB, and DSB. These segments are mainly separated in consideration of the nature of the products handled and the business standing in the Group. Following the decision to divest DMB (Devices & Module Solutions Business), the Company has classified the DMB as a discontinued operation and has excluded the business from the segment information for both the first quarter of the previous consolidated fiscal year and the first quarter of the current consolidated fiscal year. For details on discontinued operations, see (Discontinued Operations). The primary products included in each reportable segment are as follows: - 12 -

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(Millions of yen) IAB HCB SSB DSB Total Eliminations and Others Consolidated Revenue Revenue from external customers 95,637 31,222 24,753 10,643 162,255 4,225 166,480 Intersegment revenue 311 32 2,057 18 2,418 (2,418) － Total revenue 95,948 31,254 26,810 10,661 164,673 1,807 166,480 Operating profit (loss) 10,585 1,190 171 (51) 11,895 (6,111) 5,784 Finance income －－－－－－ 893 Finance costs －－－－－－ (763) Share of profit (loss) of investments accounted for using the equity method －－－－－－ (98) Profit before tax －－－－－－ 5,816 (Millions of yen) IAB HCB SSB DSB Total Eliminations and Others Consolidated Revenue Revenue from external customers 131,194 36,432 24,249 13,065 204,940 4,924 209,864 Intersegment revenue 289 40 1,965 11 2,305 (2,305) － Total revenue 131,483 36,472 26,214 13,076 207,245 2,619 209,864 Operating profit (loss) 21,252 2,401 64 253 23,970 (5,113) 18,857 Finance income －－－－－－ 973 Finance costs －－－－－－ (1,256) Share of profit (loss) of investments accounted for using the equity method －－－－－－ (91) Profit before tax －－－－－－ 18,483 Business Segment Information Three months ended June 30, 2025 (April 1, 2025 - June 30, 2025) Three months ended June 30, 2026 (April 1, 2026 - June 30, 2026) Notes: 1. The value of intersegment transactions is in accordance with the value of transactions with external customers. 2. The DSB includes amortization of intangible assets (excluding goodwill) stemming from the consolidation of JMDC. 3. “Eliminations and Others” include unallocated expenses and eliminations of intersegment transactions and the head office divisions and others. 4. Due to the classification of DMB (Devices & Module Solutions Business) as a discontinued operation in the previous consolidated fiscal year, we have reclassified information related to reportable segments to reflect results from continuing operations, excluding the discontinued operation. In addition, we reclassified intersegment revenue to discontinued operations as revenue from external customers. - 13 -

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Three months ended June 30, 2025 Three months ended June 30, 2026 Revenue 22,951 28,612 Cost of sales (15,552) (18,689) Gross profit 7,399 9,923 Selling, general and administrative expenses (5,369) (6,099) Research and development expenses (1,444) (1,349) Other expenses (896) (6,311) Operating loss (310) (3,836) Finance income (loss) 49 (32) Loss from discontinued operations before taxes (261) (3,868) Income tax expense 111 473 Loss from discontinued operations (150) (3,395) (Discontinued Operations) Overview of Discontinued Operation As announced in Notice Regarding Commencement of Considerations to Spin Off Device & Module Solutions Business, published September 19, 2025, the Company has been considering the spin-off of the business operated by the Devices & Module Solutions Business (DMB). At a meeting held March 30, 2026, the Company's Board of Directors approved a resolution to (1) transfer the DMB business to subsidiary OMRON Devices Co., Ltd., (Succeeding Company) via absorption-type company split, (2) transfer the shares, equity interests, and assets related to DMB currently held by Group companies in various countries and regions worldwide, and (3) transfer all shares of the Succeeding Company to TCG2602 Co., Ltd. (“SPC”), a wholly owned subsidiary of TCG2601 Co., Ltd., which has been established by The Carlyle Group. On March 30, 2026, the Company entered into an absorption-type split agreement with the Succeeding Company and a share transfer agreement with the SPC. The execution date of this share transfer is scheduled for October 1, 2026. Note that the above absorption-type split took effect on July 1, 2026. At the same time, the trade name of the successor company was changed to Aratas Corporation. One of the management measures under Structural Reform Program NEXT2025 is portfolio optimization. To this end, on July 4, 2025, the Company entered into an agreement to transfer all shares of consolidated subsidiary OMRON AUTOMOTIVE ELECTRONICS ITALY S.R.L. to the FairCap Group. The share transfer was completed on November 28, 2025. Until said transfer, OMRON AUTOMOTIVE ELECTRONICS ITALY S.R.L. was included in the DMB. As a result, the Company has reclassified the DMB (Devices & Module Solutions Business) as a discontinued operation. Consequently, the operations of the DMB, the gain or loss on the sale of the business associated with this transaction, and the costs related to the transfer have been presented separately as discontinued operations in the consolidated statement of income for the first quarter of the condensed quarterly consolidated financial statements for the current fiscal year. Assets held for sale, liabilities directly associated with assets held for sale, and other comprehensive income related to assets held for sale in the condensed consolidated statement of financial position all relate to the DMB. The consolidated statements of cash flows do not present cash flows from discontinued operations separately, but are rather combined with cash flows from continuing operations. The operating results of discontinued operations, presented under reclassification, are as follows. Operating Results of Discontinued Operation (Millions of yen) - 14 -

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(First-time adoption) The OMRON Group began disclosing consolidated financial statements under IFRS in the first quarter of the current consolidated fiscal year. The most recent consolidated financial statements prepared under U.S. GAAP relate to the consolidated fiscal year ended March 31, 2026. The date of transition to IFRS was April 1, 2025. (1) Exemption provisions under IFRS 1 IFRS 1 requires companies adopting IFRS for the first time (“first-time adopters”) to apply IFRS retrospectively. However, IFRS 1 provides an exemption allowing first-time adopters to elect not to apply the standard retrospectively to some areas. The exemption provisions adopted by the OMRON Group are as described below. (1) Business combinations First-time adopters are permitted to elect not to apply IFRS 3 Business Combinations (“IFRS 3”) retrospectively for business combinations that occurred prior to the transition date. The OMRON Group elected to apply this exemption and not to apply IFRS 3 retrospectively to business combinations that occurred prior to October 16, 2023. As a result, the carrying amount of goodwill arising from business combinations prior to October 16, 2023, is based on the carrying amount as of the transition date under U.S. GAAP. The OMRON Group conducted impairment tests on goodwill as of the transition date, regardless of any indications of impairment. (2) Exchange differences on translation of foreign operations First-time adopters may elect to treat the cumulative amount of exchange differences on translation of foreign operations as zero as of the transition date. The OMRON Group elected to apply this exemption and treat the cumulative amount of exchange differences on translation of foreign operations as zero as of the transition date. (3) Classification of financial instruments prior to the transition date First-time adopters may, based on facts existing as of the transition date, classify investments in equity instruments as measured at fair value through other comprehensive income in accordance with IFRS 9 Financial Instruments. The OMRON Group applied this exemption and, as of the transition date, classified investments in certain equity instruments as measured at fair value through other comprehensive income. (4) Deemed costs First-time adopters are permitted to use the fair value of property, plant and equipment, investment property, and intangible assets as of the date of transition to IFRS at a deemed cost. The OMRON Group adopted this exemption for certain property, plant and equipment, using the fair value as of the date of transition to IFRS as deemed cost. (5) Leases First-time adopters may determine whether contracts existing as of the date of transition to IFRS include leases based on the facts and circumstances existing as of the transition date. In addition, first-time adopters are permitted to measure lease liabilities at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate as of the transition date, and to recognize right-of-use assets at an amount equal to the lease liabilities. Leases whose lease term ends within 12 months of the transition date, as well as leases involving low-value underlying assets, may be recognized as expenses. The OMRON Group adopted these exemptions in recognizing and measuring leases. - 15 -

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(Millions of yen) Accounts Under U.S. GAAP U.S. GAAP Reclassification Recognition and Measurement Differences IFRS Note Accounts Under IFRS Assets Assets Current assets: Current assets: Cash and cash equivalents 131,951 17,072 - 149,023 Cash and cash equivalents Notes and accounts receivable – trade 157,718 26,560 - 184,278 A Trade and other receivables Allowance for doubtful receivables (877) 877 - - Inventories 140,773 31,902 31 172,706 Inventories - 4,111 - 4,111 B Income taxes receivable - 3,170 - 3,170 D Other financial assets Current assets of discontinued operations 67,687 (67,687) - - H Assets held for sale Other current assets 42,461 (16,055) - 26,406 A,B,D Other current assets Total current assets 539,713 (50) 31 539,694 Total current assets Non-current assets: Property, plant and equipment 97,658 34,708 2,209 134,575 a Property, plant and equipment Investments and other assets: Right-of-use assets under operating leases 39,342 9,621 (22) 48,941 C Right-of-use assets Goodwill 361,065 116 (131,273) 229,908 f Goodwill Other intangible assets 114,344 833 (0) 115,177 Intangible assets Investments in and advances to affiliates 15,799 - (645) 15,154 Investments accounted for using the equity method Investment securities 41,107 9,784 5,069 55,960 D,b Other financial assets Leasehold deposits 7,175 (7,175) - - Prepaid pension costs 64,247 (669) (18,155) 45,423 c Retirement benefit assets Deferred income taxes 24,122 3,381 2,672 30,175 Deferred tax assets Long-term assets of discontinued operations 49,456 (49,456) - - H Assets held for sale Other assets 8,431 (1,762) (382) 6,287 D Other non-current assets Total property, plant and equipment and investments and other assets 822,746 (619) (140,527) 681,600 Total non-current assets Total assets 1,362,459 (669) (140,496) 1,221,294 Total assets (2) Mandatory exceptions under IFRS 1 IFRS 1 prohibits the retrospective application of IFRS for areas including estimates, derecognition of financial assets and financial liabilities, non-controlling interests, and categorization and measurement of financial assets. The OMRON Group has adopted IFRS to these items prospectively, beginning from the date of transition to IFRS. (3) Reconciliations The reconciliations required to be disclosed upon first-time adoption of IFRS are as described below. Note that the reclassification column in the reconciliation table lists items that do not affect retained earnings and comprehensive income. The recognition and measurement differences column lists items that do affect retained earnings and comprehensive income. Reconciliation of equity as of the date of transition (April 1, 2025) - 16 -

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(Millions of yen) Accounts Under U.S. GAAP U.S. GAAP Reclassification Recognition and Measurement Differences IFRS Note Accounts Under IFRS Liabilities: Liabilities: Current liabilities Current liabilities Notes and accounts payable-trade 78,020 13,600 1,250 92,870 Trade and other payables Short-term debt 20,372 - - 20,372 Bonds and borrowings Short-term operating lease liabilities 11,490 1,572 (205) 12,857 C Lease liabilities Accrued expenses 39,950 (39,950) - - E Income taxes payable 5,463 2,022 - 7,485 Income taxes payable - 4,331 - 4,331 D Other financial liabilities Current liabilities of discontinued operations 25,341 (25,341) - - H Liabilities directly associated with assets held for sale Other current liabilities 52,858 43,724 (9,548) 87,034 D,E,d Other current liabilities Total current liabilities 233,494 (42) (8,503) 224,949 Total current liabilities Non-current liabilities: Long-term debt 119,088 - - 119,088 Bonds and borrowings Long-term operating lease liabilities 27,041 5,474 616 33,131 C Lease liabilities Termination and retirement benefits 6,969 1,921 (229) 8,661 c Retirement benefit liabilities Long-term liabilities of discontinued operations 9,411 (9,411) - - H Liabilities directly associated with assets held for sale Other long-term liabilities 18,272 (1,132) 2,139 19,279 D Other non-current liabilities Deferred income taxes 13,752 2,521 - 16,273 Deferred tax liabilities Total liabilities 428,027 (669) (5,977) 421,381 Total liabilities Net assets Equity: Common stock 64,100 - - 64,100 Share capital Capital surplus 100,161 - 362 100,523 Capital surplus Legal reserve 29,471 (29,471) - - F Retained earnings 550,485 29,471 80,965 660,921 F,h Retained earnings Accumulated other comprehensive income 97,632 - (84,419) 13,213 c,e Other components of equity Treasury stock (69,964) - - (69,964) Treasury shares Shareholders’ equity 771,885 - (3,092) 768,793 Total equity attributable to owners of the parent Non-controlling interests 162,547 - (131,427) 31,120 f Non-controlling interests Total net assets 934,432 - (134,519) 799,913 Total equity Total liabilities and net assets 1,362,459 (669) (140,496) 1,221,294 Total liabilities and equity - 17 -

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(Millions of yen) Accounts Under U.S. GAAP U.S. GAAP Reclassification Recognition and Measurement Differences IFRS Note Accounts Under IFRS Assets Assets Current assets: Current assets: Cash and cash equivalents 139,834 17,080 - 156,914 Cash and cash equivalents Notes and accounts receivable – trade 124,850 27,340 - 152,190 A Trade and other receivables Allowance for doubtful receivables (912) 912 - - Inventories 148,790 32,757 29 181,576 Inventories - 7,537 - 7,537 B Income taxes receivable - 3,317 - 3,317 D Other financial assets Current assets of discontinued operations 68,911 (68,911) - - H Assets held for sale Other current assets 53,772 (20,100) (142) 33,530 A,B,D Other current assets Total current assets 535,245 (68) (113) 535,064 Total current assets Non-current assets: Property, plant and equipment 99,239 33,227 2,123 134,589 a Property, plant and equipment Investments and other assets: Right-of-use assets under operating leases 40,146 9,667 (325) 49,488 C Right-of-use assets Goodwill 363,369 113 (131,273) 232,209 f Goodwill Other intangible assets 116,878 636 - 117,514 Intangible assets Investments in and advances to affiliates 15,219 - (463) 14,756 Investments accounted for using the equity method Investment securities 47,062 10,020 5,094 62,176 D,b Other financial assets Leasehold deposits 7,449 (7,449) - - Prepaid pension costs 64,637 (673) (18,126) 45,838 c Retirement benefit assets Deferred income taxes 23,329 3,470 2,968 29,767 Deferred tax assets Long-term assets of discontinued operations 48,054 (48,054) - - H Assets held for sale Other assets 8,140 (1,561) (333) 6,246 D Other non-current assets Total property, plant and equipment and investments and other assets 833,522 (604) (140,335) 692,583 Total non-current assets Total assets 1,368,767 (672) (140,448) 1,227,647 Total assets Reconciliation of equity as of the first quarter of the previous consolidated fiscal year (June 30, 2025) - 18 -

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(Millions of yen) Accounts Under U.S. GAAP U.S. GAAP Reclassification Recognition and Measurement Differences IFRS Note Accounts Under IFRS Liabilities: Liabilities: Current liabilities Current liabilities Notes and accounts payable-trade 72,124 13,857 1,232 87,213 Trade and other payables Short-term debt 40,661 - - 40,661 Bonds and borrowings Short-term operating lease liabilities 11,664 1,852 (324) 13,192 C Lease liabilities Accrued expenses 30,136 (30,136) - - E Income taxes payable 2,867 2,013 - 4,880 Income taxes payable - 5,456 - 5,456 D Other financial liabilities Current liabilities of discontinued operations 24,805 (24,805) - - H Liabilities directly associated with assets held for sale Other current liabilities 46,884 31,970 (41) 78,813 D,E Other current liabilities Total current liabilities 229,141 207 867 230,215 Total current liabilities Non-current liabilities: Long-term debt 124,101 - - 124,101 Bonds and borrowings Long-term operating lease liabilities 27,667 5,169 385 33,221 C Lease liabilities Termination and retirement benefits 6,893 1,961 (202) 8,652 c Retirement benefit liabilities Long-term liabilities of discontinued operations 9,351 (9,351) - - H Liabilities directly associated with assets held for sale Other long-term liabilities 18,417 (903) 1,802 19,316 D Other non-current liabilities Deferred income taxes 14,470 2,245 - 16,715 Deferred tax liabilities Total liabilities 430,040 (672) 2,852 432,220 Total liabilities Net assets: Equity: Common stock 64,100 - - 64,100 Share capital Capital surplus 100,513 592 362 101,467 Capital surplus Legal reserve 31,740 (31,740) - - F Retained earnings 555,031 31,148 68,512 654,691 F,h Retained earnings Accumulated other comprehensive income 95,044 - (80,747) 14,297 c,e Other components of equity Treasury stock (69,557) - - (69,557) Treasury shares Shareholders’ equity 776,871 - (11,873) 764,998 Total equity attributable to owners of parent Non-controlling interests 161,856 - (131,427) 30,429 f Non-controlling interests Total net assets 938,727 - (143,300) 795,427 Total equity Total liabilities and net assets 1,368,767 (672) (140,448) 1,227,647 Total liabilities and equity - 19 -

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(Millions of yen) Accounts Under U.S. GAAP U.S. GAAP Reclassification Recognition and Measurement Differences IFRS Note Accounts Under IFRS Liabilities Liabilities Current liabilities: Current liabilities: Notes and accounts payable-trade 86,677 - 1,101 87,778 Trade and other payables Short-term debt 121,668 - - 121,668 Bonds and borrowings Short-term operating lease liabilities 12,521 254 (218) 12,557 C Lease liabilities Accrued expenses 44,120 (44,120) - - E Income taxes payable 10,063 - 107 10,170 Income taxes payable - 3,543 - 3,543 D Other financial liabilities Current liabilities of discontinued operations 40,553 - 49 40,602 Liabilities directly associated with assets held for sale Other current liabilities 54,647 39,840 (9,514) 84,973 D,E,d Other current liabilities Total current liabilities 370,249 (483) (8,475) 361,291 Total current liabilities Non-current liabilities: Long-term debt 75,910 - - 75,910 Bonds and borrowings Long-term operating lease liabilities 31,110 430 291 31,831 C Lease liabilities - 153 - 153 Other financial liabilities Termination and retirement benefits 4,952 483 19 5,454 c Retirement benefit liabilities Other long-term liabilities 19,077 (583) 1,105 19,599 D Other non-current liabilities Deferred income taxes 14,403 - (180) 14,223 Deferred tax liabilities Total liabilities 515,701 - (7,240) 508,461 Total liabilities Net assets: Equity: Common stock 64,100 - - 64,100 Share capital Capital surplus 99,932 592 435 100,959 Capital surplus Legal reserve 32,313 (32,313) - - F Retained earnings 555,680 31,721 85,944 673,345 F,h Retained earnings Accumulated other comprehensive income 154,358 (4,535) (100,452) 49,371 c,e Other components of equity - 4,535 - 4,535 e Other comprehensive income related to assets held for sale Treasury stock (70,498) - - (70,498) Treasury shares Shareholders’ equity 835,885 - (14,073) 821,812 Total equity attributable to owners of the parent Non-controlling interests 164,677 - (131,591) 33,086 f Non-controlling interests Total net assets 1,000,562 - (145,664) 854,898 Total equity Total liabilities and net assets 1,516,263 - (152,904) 1,363,359 Total liabilities and equity - 21 -

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(Millions of yen) Accounts Under U.S. GAAP U.S. GAAP Reclassification Recognition and Measurement Differences IFRS Note Accounts Under IFRS Net sales 166,526 - (46) 166,480 Revenue Cost of sales (90,806) - 30 (90,776) Cost of sales Gross profit 75,720 - (16) 75,704 Gross profit Selling, general and administrative expenses (58,806) - 850 (57,956) Selling, general and administrative expenses Research and development expenses (11,099) - 99 (11,000) Research and development expenses - 607 (218) 389 G Other income - (1,801) 448 (1,353) G,c Other expenses Operating income 5,815 (1,194) 1,163 5,784 Operating profit Other income, net 3,259 (3,259) - - - 4,954 (4,061) 893 G,b Finance income - (501) (262) (763) G,b,c Finance costs - (58) (40) (98) Share of profit (loss) of investments accounted for using the equity method Income from continuing operations before income taxes 9,074 (58) (3,200) 5,816 Profit before tax Income taxes (1,553) - 814 (739) Income tax expense Share of loss of entities accounted for using equity method (58) 58 - - Income from continuing operations 7,463 - (2,386) 5,077 Profit from continuing operations Income from discontinued operations (274) - 124 (150) Profit from discontinued operations Net income 7,189 - (2,262) 4,927 Profit for the year Profit attributable to: Net income attributable to OMRON shareholders 6,816 - (2,215) 4,601 Owners of the parent Net income attributable to noncontrolling interests 373 - (47) 326 Non-controlling interests Reconciliation of net income and comprehensive income for the first quarter of the previous consolidated fiscal year (April 1, 2025 to June 30, 2025) - 22 -

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Accounts Under U.S. GAAP U.S. GAAP Reclassification Recognition and Measurement Differences IFRS Note Accounts Under IFRS Net income 7,189 - (2,262) 4,927 Profit for the year Other comprehensive income (loss), net of tax Other comprehensive income, net of tax Items that will not be reclassified to profit or loss - - 4,307 4,307 b Net change in fair value of equity instruments measured through other comprehensive income Pension liability adjustments 23 - (23) - c Remeasurements of defined benefit plans Items that may be reclassified to profit or loss Foreign currency translation adjustments (2,617) 561 (829) (2,885) Exchange differences on translation of foreign operations - (561) 260 (301) Share of other comprehensive income of investments accounted for using the equity method Total other comprehensive income (loss) (2,594) - 3,715 1,121 Total other comprehensive income Comprehensive income 4,595 - 1,453 6,048 Comprehensive income Comprehensive income attributable to: Comprehensive income attributable to OMRON shareholders 4,227 - 1,457 5,684 Owners of the parent Comprehensive income attributable to noncontrolling interests 368 - (4) 364 Non-controlling interests - 23 -

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(Millions of yen) Accounts Under U.S. GAAP U.S. GAAP Reclassification Recognition and Measurement Differences IFRS Note Accounts Under IFRS Net sales 767,351 - 777 768,128 Revenue Cost of sales (416,350) - 23 (416,327) Cost of sales Gross profit 351,001 - 800 351,801 Gross profit Selling, general, and administrative expenses (245,398) - 478 (244,920) Selling, general and administrative expenses Research and development expenses (45,668) - 15 (45,653) Research and development expenses - 4,659 2,125 6,784 G Other income - (11,829) 259 (11,570) G,c Other expenses Operating income 59,935 (7,170) 3,677 56,442 Operating profit Restructuring expenses (2,617) 2,617 - - Other income, net (4,747) 4,747 - - - 3,166 1,583 4,749 G,b Finance income - (3,360) (2,006) (5,366) G,b,c Finance costs - (1,154) 74 (1,080) Share of profit (loss) of investments accounted for using the equity method - (969) - (969) Share of impairment loss of investments accounted for using the equity method Income from continuing operations before income taxes 52,571 (2,123) 3,328 53,776 Profit before tax Income taxes (13,466) - (1,766) (15,232) Income tax expense Share of loss of entities accounted for using equity method (2,123) 2,123 - - Income from continuing operations 36,982 - 1,562 38,544 e,f Profit from continuing operations Income from discontinued operations (5,705) - (7,801) (13,506) Profit from discontinued operations Net income 31,277 - (6,239) 25,038 Profit for the year Profit attributable to: Net income attributable to OMRON shareholders 28,487 - (6,250) 22,237 Owners of the parent Net income attributable to noncontrolling interests 2,790 - 11 2,801 Non-controlling interests Reconciliation of net income and comprehensive income for the previous consolidated fiscal year (April 1, 2025 to March 31, 2026) - 24 -

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Accounts Under U.S. GAAP U.S. GAAP Reclassification Recognition and Measurement Differences IFRS Note Accounts Under IFRS Net income 31,277 - (6,239) 25,038 Profit for the year Other comprehensive income (loss), net of tax Other comprehensive income, net of tax Items that will not be reclassified to profit or loss - - 2,500 2,500 b Net change in fair value of equity instruments measured through other comprehensive income Pension liability adjustments 22,931 - (11,450) 11,481 c Remeasurements of defined benefit plans Items that may be reclassified to profit or loss Foreign currency translation adjustments 34,094 108 3,358 37,560 Exchange differences on translation of foreign operations - (108) 784 676 Share of other comprehensive income of investments accounted for using the equity method Other comprehensive income 57,025 - (4,808) 52,217 Total other comprehensive income Comprehensive income 88,302 - (11,047) 77,255 Comprehensive income Comprehensive income attributable to: Comprehensive income attributable to OMRON shareholders 85,213 - (11,040) 74,173 Owners of the parent Comprehensive income attributable to non- controlling interests 3,089 - (7) 3,082 Non-controlling interests - 25 -

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(Millions of yen) Date of Transition (As of April 1, 2025) Three months ended June 30, 2025 (As of June 30, 2025) Cash and cash equivalents 17,072 17,080 Notes and accounts receivable – trade 15,249 15,322 Inventories 32,180 33,035 Property, plant and equipment 37,419 35,995 Right-of-use assets under operating leases 7,681 7,668 Deferred income taxes 3,381 3,470 Other 4,161 4,395 Total assets of discontinued operations 117,143 116,965 Notes and accounts payable-trade 13,600 13,857 Accrued expenses 5,320 4,408 Operating lease liabilities 6,212 6,253 Deferred income taxes 2,521 2,245 Other 7,099 7,393 Total liabilities of discontinued operations 34,752 34,156 Notes to reconciliations related to equity as of the date of transition to IFRS (Reclassifications) A. Accounts receivable - other, included in other current assets under U.S. GAAP, has been reclassified as trade and other receivables under IFRS. B. Income taxes receivable, included in other current assets under U.S. GAAP, is presented separately under IFRS. C. Amounts presented prior to recognition for right-of-use assets and lease liabilities under U.S. GAAP have been recorded as right-of-use assets and lease liabilities pursuant to IFRS 16 Leases under IFRS. D. In accordance with IFRS presentation requirements, other financial assets and other financial liabilities are presented separately. E. Items presented as accrued expenses under U.S. GAAP are presented as other current liabilities under IFRS. F. Items presented as legal reserve under U.S. GAAP are presented as retained earnings under IFRS. G. Items presented as non-operating income, non-operating expenses, and other expenses (income), net under U.S. GAAP are recorded as finance income and finance costs for finance-related income and costs under IFRS and as other income and other expenses for other items. H. The reclassification column includes the following assets and liabilities classified as discontinued operations under U.S. GAAP. To ensure comparability, the figures as of the end first quarter of the previous consolidated fiscal year have been reclassified as discontinued operations. As these figures were classified as a discontinued operation under U.S. GAAP and IFRS as of the end of the previous consolidated fiscal year, they have not been included in the reclassification column. - 26 -

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(Recognition and measurement differences) a. Deemed costs IFRS 1 permits the use of the fair value of property, plant and equipment, investment property, and intangible assets as of the date of transition to IFRS at a deemed cost. The OMRON Group adopted this exemption for certain property, plant and equipment, using the fair value as of the date of transition to IFRS as deemed cost. The carrying value under U.S. GAAP for the property, plant and equipment to which this exemption applies is JPY14,432 million, and their fair value is JPY15,223 million. b. Financial instruments Under U.S. GAAP, equity securities without a readily determinable fair value are measured using a measurement alternative. Accordingly, carrying amounts, after any impairment write-down, is adjusted for observable price changes in orderly transactions for identical or similar investments of the same issuer, or under another reasonable measurement method. Changes in the carrying amount are recognized in profit or loss. Under IFRS, equity instruments classified under IFRS 9 as financial assets measured at fair value through other comprehensive income are measured at fair value, regardless of whether said instruments are marketable, and changes in fair value are recognized in other comprehensive income. c. Post-employment benefits Under U.S. GAAP, the portion of past service costs and actuarial gains and losses arising from defined benefit pension plans and lump-sum retirement benefit plans that are not recognized as components of net periodic benefit cost for the current period are recognized in accumulated other comprehensive income, net of tax. Amounts recognized in accumulated other comprehensive income are recognized in profit or loss as components of net periodic benefit cost over specified future periods. Under IFRS, past service costs are recognized as profit or loss when they arise. In addition, remeasurements of the net defined benefit liability or asset are recognized in full in other comprehensive income in the period in which they occur and are immediately transferred from other components of equity to retained earnings. When a defined benefit pension plan has a surplus, the asset ceiling is the present value of the future economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan. d. Dividend payable Under U.S. GAAP, year-end dividends are recorded as an accrued liability using the accrual method. Under IFRS, dividends are recognized as a liability at the time a resolution to pay them is passed at a general meeting of shareholder held after the reporting period. e. Exchange differences on translation of foreign operations IFRS permits an election to treat the cumulative amount of exchange differences on translation of foreign operations as zero as of the transition date. The OMRON Group has adopted this exemption and reclassified the entire amount of the cumulative exchange translation adjustment related to foreign operations to retained earnings as of the date of transition to IFRS. In connection with the application of this exemption, we have recognized an adjustment to the tax effect on the cumulative translation adjustment related to overseas operating entities of discontinued operations, recorded as corporate income tax expense as of the transition date. f. Non-controlling interests We have changed the method used to measure non-controlling interests for certain past business combinations from a fair value basis (full goodwill method) to a proportionate share of the identifiable net assets (partial goodwill method). - 27 -

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(Millions of yen) Date of Transition (As of April 1, 2025) Three months ended June 30, 2025 (As of June 30, 2025) Fiscal year ended March 31, 2026 (As of March 31, 2026) Deemed costs (1,025) (1,025) (1,025) Financial instruments (9,763) (13,983) (10,923) Post-employment benefits (4,706) (4,391) 8,990 Dividends payable 10,239 - 10,225 Exchange differences on translation of foreign operations 87,645 87,645 83,456 Impairment - - (3,508) Other (1,425) 266 (1,271) Total 80,965 68,512 85,944 g. Impairment Under IFRS, an impairment loss is recognized for the disposal group classified as held for sale due to differences in the method used to determine the carrying amount compared with fair value less selling costs. h. Reconciliation to retained earnings The effects of these recognition and measurement differences on retained earnings as of the date of transition to IFRS and at the end of the previous fiscal year are as follows: Adjustments to cash flows in the consolidated statements of cash flows for the first quarter of the previous consolidated fiscal year (April 1, 2025 to June 30, 2025) and the previous fiscal year (April 1, 2025 to March 31, 2026) There were no material differences between the consolidated statements of cash flows disclosed under U.S. GAAP and those disclosed under IFRS. - 28 -

Interim report