Notice: This document is an excerpted translation of the original Japanese announcement and is only for reference purposes. In the event ofany discrepancy between this translation and the Japanese original, the latter shall prevail.

May 10, 2024

Consolidated Financial Results
for the Third Quarter of Fiscal Year Ending June 30, 2024
(Under Japanese GAAP)
Company Name:
Shibuya Corporation
Stock Exchange Listing:Tokyo and Nagoya
Stock Code:6340
URL: https://www.shibuya.co.jp
Representative:
Hidetoshi Shibuya, President and CEO
Contact:
Takashi Kawamura, Executive Vice President
TEL: 076-262-1201Scheduled Date of the Filing of Securities Report:
May 14, 2024
Scheduled Date of the Start of Dividend Payment:
Availability of Supplementary Material on Financial Results:
NoneQuarterly IR Meeting (for Institutional Investors and Analysts): Not scheduled(Amounts less than one million yen are rounded down)

1. Consolidated Financial Results for the Third Quarter Ended March 31, 2024 (from July 1, 2023 to March 31, 2024)(1) Consolidated Operating Results(Percentages indicate year-on-year changes)
Net Sales

Profit Attributable toOwners of Parent

Ordinary Profit

Millions of Yen%Millions of Yen%

Millions of Yen%

Millions of Yen%

80,219

19.0

9,055

58.4

9,094

58.7

6,549

57.4

67,398

0.2

5,715

△35.7

5,729

△36.8

4,159

△34.5

Third Quarter of Fiscal 2024
Third Quarter of Fiscal 2023
(Note) Comprehensive Income

Operating Profit

Third Quarter of Fiscal 2024

6,970 Million Yen (66.0%)

Third Quarter of Fiscal 2023

4,198 Million Yen (△38.7%)

Diluted Profit
per Share

Profit per ShareYenYenThird Quarter of Fiscal 2024

236.71-

Third Quarter of Fiscal 2023

150.35-(2) Consolidated Financial Position
Total Assets

As of March 31, 2024
As of June 30, 2023(Reference) Equity

Net Assets

Equity Ratio

Net Assets per Share

Millions of Yen

Millions of Yen%

Yen

157,570

95,21360.4

3,441.16

142,426

90,18063.3

3,259.24

As of March 31, 2024

95,206 Million Yen

As of June 30, 2023

90,173 Million Yen

2. Dividends
Dividends per Share
End of 1Q

End of 2Q

End of 3Q

End of 4Q

Yen

Yen

Yen

Yen

Yen

Fiscal Year Ended June 30, 2023

-30.00-40.0070.00

Fiscal Year Ending June 30, 2024

-30.00

40.00

70.00

Fiscal Year Ending June 30, 2024 (Forecast)

Total(Note) Revision to the dividend forecast that has been disclosed lastly: None

3. Consolidated Financial Forecast for the Year Ending June 30, 2024 (from July 1, 2023 to June 30, 2024)
Net Sales

Entire Year

Operating Profit(Percentages indicate year-on-year changes)
Profit Attributable toProfit
Owners of Parent
per Share

Ordinary Profit

Millions of Yen%

Millions of Yen%

Millions of Yen%

Millions of Yen%

Yen

110,000

12.4

10,50030.6

10,500

28.5

7,500

26.5

271.08(Note) Revision to the consolidated financial forecast that has been disclosed lastly: None*Notes(1) Significant Changes in Subsidiaries during the Quarter(Changes in Specified Subsidiaries Resulting in the Change in Scope of Consolidation): None
(2) Application of Particular Accounting Procedures for Preparing Quarterly Consolidated Financial Statements: None
(3) Changes in Accounting Policies, Changes in Accounting Estimates, and Retrospective Financial Restatement
1. Changes in Accounting Policies due to Revisions to Accounting Standards and Other Regulations: None
2. Changes in Accounting Policies due to Other Reasons: None
3. Changes in Accounting Estimates: None
4. Retrospective Financial Restatement: None
(4) Number of Issued Shares (Common Shares)
1. Total Number of Issued Shares at the End of the Period (including treasury shares)
As of March 31, 2024
28,149,877 shares As of June 30, 2023
2. Number of Treasury Shares at the End of the Period
As of March 31, 2024
483,058 shares

As of June 30, 2023

3. Average Number of Shares during the Period
Third Quarter of Fiscal 2024
27,666,969 shares

Third Quarter of Fiscal 2023

28,149,877 shares

482,801 shares

27,667,167 shares* This quarterly financial report is not subject to a quarterly review procedure by a certificated public accountant or an audit firm.
* Explanation for Appropriate Use of Financial Forecasts (Cautionary Note on Forward Looking Statements):
The forecasts on future business results released herein are based on available information and on certain assumptions deemed to bereasonable at the time of the announcement. Actual results may differ from these forecasts due to various reasons.

Shibuya Corporation
Consolidated Balance Sheets(Millions of yen)
As of June 30, 2023
AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade, and contract
assetsElectronically recorded monetary claims operating
Finished goods
Work in process
Raw materials and supplies
Other
Allowance for doubtful accounts
Total current assets
Non-current assets
Property, plant and equipment
Buildings and structures, net
Machinery, equipment and vehicles, net
LandConstruction in progress
Other, net
Total property, plant and equipment
Intangible assets
Other
Total intangible assets
Investments and other assets
Investment securities
Retirement benefit asset
Deferred tax assets
Other
Allowance for doubtful accounts
Total investments and other assets
Total non-current assets
Total assets- 1 -As of March 31, 2024

42,94643,90827,85732,052

8,649

10,203

444
9,226
4,665
2,019
△395,806

662
11,910
5,785
4,244
△18
108,748

21,042
2,996
12,1411,261
1,568
39,01020,2192,645
13,2252,502
1,458
40,052

473
473

495
495

2,516
2,944
1,183
540
△49
7,135
46,619142,426

2,935
3,438
1,455
494
△48
8,274
48,822
157,570

(Millions of yen)
As of June 30, 2023
Liabilities
Current liabilities
Notes and accounts payable - tradeElectronically recorded obligations - operating
Short-term borrowings
Income taxes payable
Accrued expenses
Contract liabilities
Provision for bonuses
Provision for loss on orders received
Provision for product warranties
Provision for loss on disaster
Other
Total current liabilities
Non-current liabilities
Long-term borrowings
Retirement benefit liability
Provision for retirement benefits for directors (andother officers)
Deferred tax liabilities
Other
Total non-current liabilities
Total liabilities
Net assets
Shareholders' equity
Share capital
Capital surplus
Retained earningsTreasury shares
Total shareholders' equity
Accumulated other comprehensive income
Valuation difference on available-for-salesecurities
Foreign currency translation adjustment
Remeasurements of defined benefit plans
Total accumulated other comprehensive income
Non-controlling interests
Total net assets
Total liabilities and net assets- 2 -As of March 31, 2024

22,642
2,450
1,099
449
5,427
6,512
442
157
53
－
1,628
40,86423,749
3,270
947
2,287
3,320
14,740
1,678
32
53
132
1,061
51,273

4,604
6,290

3,903
6,872

318

164

64104
11,381
52,24635
107
11,08362,357

11,392
10,35067,451△440
88,753

11,392
10,35072,063△440
93,365

787

983

840
△208
1,419
690,180
142,426

1,008
△151
1,840
795,213
157,570

Shibuya Corporation
Consolidated Statement of Income(Millions of yen)
Nine months ended
March 31, 2023
Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating profit
Non-operating income
Interest income
Dividend income
Gain on sale of scraps
OtherTotal non-operating income
Non-operating expenses
Interest expenses
Foreign exchange losses
OtherTotal non-operating expenses
Ordinary profit
Extraordinary income
Gain on sale of non-current assets
Gain on sale of investment securities
Gain on sale of right of using facilities
Subsidy income
Gain on bargain purchaseTotal extraordinary income
Extraordinary losses
Loss on sale of non-current assets
Loss on disposal of non-current assets
Compensation for damage
Loss on disaster
Provision for loss on disaster
Total extraordinary losses
Profit before income taxes
Income taxes - current
Income taxes - deferred
Total income taxes
ProfitProfit attributable to non-controlling interestsProfit attributable to owners of parent- 3 -Nine months ended
March 31, 2024
67,39854,14913,2497,533
5,715

80,21963,212
17,006
7,951
9,055

1126
25
87
150

21
28
40
79
171

27
90
19
137
5,729

28
60
42
131
9,094

4
04－
－
9544－
339
16406

－
225－
－
28
5,710
1,960
△409
1,550
4,160
0
4,159

911－
14
132
166
9,334
3,253
△468
2,785
6,549
06,549

Shibuya Corporation
Consolidated Statement of Comprehensive Income(Millions of yen)
Nine months ended
March 31, 2023
ProfitOther comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Remeasurements of defined benefit plans, net of tax
Total other comprehensive income
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners ofparentComprehensive income attributable to non-controllinginterests- 4 -Nine months ended
March 31, 2024
4,160

6,549

57
△88
69
38
4,198

196
167
57
420
6,970

4,197

6,969

00