Nidec Corporation (the “Company”) has received the interim review report containing a disclaimer of conclusion on the condensed interim consolidated financial statements in the Semi-annual report for the six months ended September 30, 2025.

1. Name of the audit corporation which was engaged in the audits
   
   
   
   PricewaterhouseCoopers Japan LLC
   
   
   
   
2. Content of the interim review report concerning the condensed interim consolidated financial statements
   
   
   
   The content of the interim review report concerning the condensed interim consolidated financial statements is as follows:
   
   
   
   < Disclaimer of Conclusion>
   
   
   
   Pursuant to the Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act of Japan, we have reviewed the condensed interim consolidated financial statements included in the "Condensed Interim Consolidated Financial Statements and Other Information", namely, the consolidated statements of financial position as of September 30, 2025 of NIDEC CORPORATION (the "Company") and its consolidated subsidiaries, and the related condensed interim consolidated statements of income, comprehensive income, changes in equity and cash flows, including notes to the condensed interim consolidated financial statements for the consolidated fiscal year from April 1, 2025 to September 30, 2025.
   
   
   
   Based on our interim review, we do not express a conclusion on whether the above condensed interim consolidated financial statements present fairly, in all material respects, the financial position of the Company and its consolidated subsidiaries as of September 30, 2025, and the results of their operations and cash flows for the interim consolidated period then ended, in light of the significance of the possible effects of the matters described in the “Basis for Disclaimer of Conclusion.”
   
   
   
   Full version: https://nidec.g.kuroco-img.app/v=1763105764/files/topics/18943_ext_2_en_0.pdf
   
   
   
   
3. Date of receipt of the interim review report
   
   
   
   November 14, 2025
   
   
   
   
4. Future actions
   
   
   
   The Company takes seriously the events that led to the present disclaimers of conclusion and is determined to take the appropriate actions.
   
   
   
   The Company sincerely apologizes for the inconvenience and concern caused to its shareholders, investors and other stakeholders.

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