BOAN BIOTECH (06955) announced that on January 14, 2026, the company entered into a financial lease agreement with Industrial Financial Leasing. Under this agreement, Industrial Financial Leasing will purchase the leased assets from the company and subsequently lease them back to the company for the lease term, subject to early termination based on the terms and conditions stipulated in the agreement. The leased assets consist of certain machinery and equipment provided by Industrial Financial Leasing. The board of directors believes that entering into this financial lease agreement will strengthen the company's working capital position. It is also expected to facilitate the achievement of a more balanced and efficient mix of long-term and short-term financing. This strategic move is designed to support the company's current and future business and operational activities in the market and to help realize its overarching strategic objectives.