SIOS : Summary of Financial Results (For the 3-month period ended March 31,2024

Consolidated financial resultSIOS Corporation

Consolidated Financial Result

(For the 3-month period ended March 31, 2024)

May 8, 2024

Company name:

SIOS Corporation

Address:

2-12-3 Minami Azabu, Minato-ku, Tokyo 106-0047 Japan

Stock exchange listings:

Tokyo Stock Exchange (TSE)

Code number :

3744

URL:

https://www.sios.com/

Representative:

Nobuo Kita, Representative Director

Contact:

Tokutaro Kobayashi, S.V.P. of Finance & Accounting

Phone: [phone]

Scheduled date for filing of quarterly financial report: May 14, 2024

(Note) All figures in the financial statements are rounded down to the nearest millionth.

'-' indicates a loss or negative figure.

1. Consolidated results (January 1, 2024 through March 31, 2024)

(% of change from previous first quarter)

(1) Consolidated business results

Net sales

Operating income

Ordinary income

Net income

Million yen

%

Million yen

%

Million yen

%

Million yen

%

3-month period(2024/3)

6,405

51.8

18

-25.3

57

-0.7

38

200.6

3-month period(2023/3)

4,220

12.0

24

-

57

-

12

-

(Note)Comprehensive income

As of Mar.31, 2024: 50 million yen/

272.4%

As of Mar. 31, 2023: 13 million yen/ -57.6%

Net income per share

Net income per share

- Basic

- Diluted

Yen

Yen

3-month period(2024/3)

4.46

-

3-month period(2023/3)

1.48

-

1. Consolidated financial position

	Total assets	Net assets	Equity ratio
	Million yen	Million yen	%
3-month period(2023/4)	9,243	1,203	12.0
FY2023	6,706	1,187	16.4
(Reference) Equity
As of Mar. 31, 2024: 1,106 million yen	As of Dec. 31, 2023: 1,099 million yen

2. Cash dividends

					Dividend per share
Record Date	End of Q1			Interim	End of Q3	Year-end	Annual
	Yen			Yen	Yen	Yen	Yen
FY2023		-		0.00	-	5.00	5.00
FY2024		-
FY2024 (expected)				0.00	-	10.00	10.00

(Note) Revisions to recent dividend forecast: None

3. Forecast of consolidated results for FY2024 (January 1, 2024 through December 31, 2024)

(% of change from previous year)

	Net sales		Operating income	Ordinary income	Net income		Net income
			per share
	Million yen	%	Million yen	%	Million yen	%	Million yen	%	Yen
FY2024	16,600	4.5	250	-	330	-	220	-	25.38
(Note) Revisions to	recent business forecast:	None

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Consolidated financial result

SIOS Corporation

4. Others

1. Reclassification of significant subsidiaries during the period (Reclassification due to change in scope of consolidation): None
2. Application of special accounting methods for the preparation of the consolidated quarterly financial statements: None
3. Change in accounting policies, accounting estimates and restatement

1. Change in accounting policies associated with revision of accounting standards: None
2. Change arising from other factors: None
3. Change in accounting estimates: None
4. Restatement: None

1. Number of outstanding shares (common shares)

1. Number of outstanding shares (including treasury stock)
2. Number of treasury stock
3. Average number of outstanding shares (3-month period)

First quarter of	8,874,400 shares	FY2023	8,874,400 shares
FY2024
First quarter of	205,838 shares	FY2023	205,838 shares
FY2024
First quarter of	8,668,562 shares	First quarter of	8,668,562 shares
FY2024	FY2023

Explanation about proper use of forecasts of consolidated financial results and other special notes

1. Information Regarding the Audit Review Procedure: This report is outside the scope of the procedures for quarterly review of financial statements as required under the financial instruments and Exchange Act of Japan. The aforementioned procedures have not been completed as of the time of disclosure of this document.
2. Net income per share was calculated by the number of outstanding shares (excluding treasury stocks) at the end of fiscal year.
3. Forecasts announced by the company referred to above were prepared based on management's assumption with information available at this time and therefore involve known and unknown risks and uncertainties. Please note such risks and uncertainties may cause the actual results to be materially different from the forecasts.
4. This information to above is an UNOFFICIAL English-language translation of the original Japanese-language version. The format and contents of this document are defined by the requirements of the Tokyo Stock Exchange's Standard.
   To the extent that there are discrepancies between this translation and the original version, the original version shall be definitive.

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