Summary of Financial Results : Third Quarter

Note: This document has been translated from a part of the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.

April 11, 2023

Summary of Consolidated Financial Results

for the First Nine Months of the Fiscal year Ending May 31, 2023

(Under Japanese GAAP)

Company name:	SIGMAKOKI Co., Ltd.
Listing:	Tokyo Stock Exchange（Standard Market）
Securities code:	7713
URL:	https://www.sigma-koki.com
Representative:	Yosuke Kondo, President & CEO
Inquiries:	Yasuyuki Ishii, Executive Officer & Administrative Division Manager
Telephone:	[phone]

Scheduled date to file quarterly securities report:	April 13, 2023
Preparation of supplementary material on quarterly financial results: None
Holding of quarterly financial results briefing:	None

(Yen amounts are rounded down to millions, unless otherwise noted.)

1. Consolidated financial results for the nine months ended February 28, 2023 (from December 1, 2022 to February 28, 2023)

(1) Consolidated operating results (cumulative)

(Percentages indicate year-on-year changes.)

Net sales

Operating profit

Ordinary profit

Profit attributable to

owners of parent

Nine months ended

Millions of yen

%

Millions of yen

%

Millions of yen

%

Millions of yen

%

February 28, 2023

8,522

12.6

1,136

0.6

1,291

4.6

872

△1.2

February 28, 2022

7,565

18.7

1,130

60.8

1,234

52.9

882

58.2

Note: Comprehensive income

For the nine months ended February 28, 2023:

¥961 million

[2.2%]

For the nine months ended February 28, 2022:

¥940 million

[25.7%]

Basic earnings

Diluted earnings

per share

per share

Nine months ended

Yen

Yen

February 28, 2023

123.19

－

February 28, 2022

124.67

－

(2) Consolidated financial position

Total assets

Net assets

Equity-to-asset ratio

Net assets per share

As of		Millions of yen	Millions of yen	%	Yen
February 28, 2023		19,662	15,642	79.1	2,196.46
May 31, 2022		18,509	14,966	80.4	2,101.38
Reference:	Equity
	As of February 28, 2023:	¥15,555 million
	As of May 31, 2022:	¥14,882 million

2. Cash dividends

		Annual dividends per share
	First quarter-end	Second quarter-end	Third quarter-end		Fiscal year-end	Total
	Yen	Yen	Yen		Yen	Yen
Fiscal year ended	－	20.00	－		20.00	40.00
May 31, 2022
Fiscal year ending	－	20.00	－
May 31, 2023
Fiscal year ending
May 31, 2023			－		20.00	40.00
(Forecast)

Note: Revisions to the forecast of cash dividends most recently announced: None

3. Forecast of consolidated financial results for fiscal year ending May 31, 2023 (from June 1, 2022 to May 31, 2023)

(Percentages indicate year-on-year changes.)

	Net sales		Operating profit		Ordinary profit		Profit attributable to
				owners of parent
	Millions of yen		%	Millions of yen		%	Millions of yen		%	Millions of yen		%
Full year	10,680		3.1	1,550		7.8	1,700		5.3	1,185		1.3
	Basic earnings
	per share
			Yen
Full year			167.32

Note: Revisions to the forecast of consolidated financial results most recently announced: None

* Notes

1. Changes in significant subsidiaries during the period (changes in specified subsidiaries resulting in the change in scope of consolidation): None
   Newly included: － companies (Company name)
   Excluded: － companies (Company name)
2. Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements: None
3. Changes in accounting policies, changes in accounting estimates, and restatement
4. 1. Changes in accounting policies due to revisions to accounting standards and other regulations: Yes
   2. Changes in accounting policies due to other reasons: None
   3. Changes in accounting estimates: None
   4. Restatement: None
5. Number of issued shares (common shares)
6. 1. Total number of issued shares at the end of the period (including treasury shares)

As of February 28, 2023	7,552,628 shares
As of May 31, 2022	7,552,628 shares

(ii) Number of treasury shares at the end of the period

As of February 28, 2023	470,450 shares
As of May 31, 2022	470,450 shares

1. Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year)

Nine months ended February 28, 2023	7,082,178 shares
Nine months ended February 28, 2022	7,082,215 shares

• Quarterly financial results reports are exempt from quarterly review conducted by certified public accountants or an audit corporation.
• Proper use of earnings forecasts, and other special matters

The statements regarding the future, such as the business forecast, described in this material are based on the information currently available to the company and certain assumptions that the company deems reasonable. Actual results could significantly differ from the above forecasts due to various factors.