Note: This document is a translation of the original Japanese version and provided for reference purposes only.
In the event of any discrepancy between the Japanese original and this English translation, the Japanese original
shall prevail.
June 24, 2024

To whom it may concern:
Company Name: SHIBAURA MACHINE CO., LTD.
Representative: Shigetomo Sakamoto, President,
Chief Executive Officer and Chief Operating Officer(Securities Code: 6104, Tokyo Stock Exchange, Prime Market)
Inquiries: Minoru Aoki, Senior Manager ofPublic Relations and Investor Relations Department

Notice of Transfer of Fixed Assets, Recording of Extraordinary Gain
and Revision of Consolidated Earnings Forecast
SHIBAURA MACHINE CO., LTD. (the “Company”) hereby announces that at the board of directors meeting held onJune 24, 2024, decided to transfer its fixed assets.
As a result, the Company expects to record an extraordinary profit for the second quarter of the fiscal year ending March2025 and has revised its consolidated earnings forecast for the second quarter (cumulative) of the fiscal year ending
March 2025, which was announced on May 13, 2024.
1. Reason for the transfer
In order to improve asset efficiency through effective utilization of management resources, the Company has decided
to transfer the following assets.
2. Outline of assets to be transferred
Name and location of the assets
Landtransfer cost

25,032.77 ㎡（840 Shimotogari, Nagaizumi-cho, Sunto-gun,

4.4 billion yen

Shizuoka Prefecture）

profit on transfer
Approx. 4 billion
yenpresent condition
Factory site

※The gain on transfer is an estimated amount obtained by deducting the book value and the estimated amount ofvarious costs and expenses related to the transfer from the transfer price.
3. Outline of the transferee(1)

NameNagaizumi-cho(2)Address

828 Nakatogari, Nagaizumi-cho, Sunto-gun, Shizuoka Prefecture

Relationship between the(3)transferee and theCompany

Capital relationship

None

Human relationship

None

Business relationship

None

Status of related parties

None-1-4. Schedule of the transfer(1)Date of board of directors

June 24, 2024

resolution(2)

Date of contract

June 24, 2024

(3)

Date of property handoverLate August , 2024（planned）※The contract is subject to a condition precedent and will take effect upon approval by the transferee's congress (onJune 27 (planned)).
5. Future outlook
Due to the transfer of the fixed assets, the Company plans to record an extraordinary gain of approximately 4 billion
yen as a gain on sales of fixed assets in the second quarter of the fiscal year ending March 2025.
6. Revision of consolidated financial forecast for the second quarter (cumulative) of the fiscal year ending March 2025
（April 1, 2024 - September 30, 2024）
Net sales

OperatingprofitOrdinary
profitNet profit
attributable toowners ofparent

Millions of yen

Millions of yen

Millions of yen

Millions of yen

Yen Sen85,0006,500

5,600

4,200

179.2885,000

6,500

5,600

6,900

294.53(B)－(A)

000

2,700

Percentage change

0.0%

0.0%

0.0%

64.3%

81,915

8,164

9,035

14,359Previous forecast(A)

Revised forecast(B)

ChangeNet gain per
share（Reference）Previous second
quarter results (second quarter of the594.24

fiscal year ending March 2024）
7. Reasons for Revision of Consolidated Earnings Forecasts
Due to the posting of the above extraordinary gain, net gain attributable to owners of the parent is expected to exceed
the previous forecast, and the Company has revised its consolidated earnings forecast for the first half of the current
fiscal year.
There is no change to the consolidated financial forecast for the full fiscal year ending March 2025. If it becomes
necessary to revise the forecast due to business trends or other factors, we will announce such revisions promptly.
（Note）The above forecasts are based on the economic environment and available information at the time of
preparation of this document, and actual results may differ from these forecasts due to various factors.

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