Consolidated Financial Result Brie ng
for the three months ended June 30, 2024
CYBERDYNE Inc. (Ticker Code: 7779)
August 14, 2024

1Q FY202 - Consolidated Results Summary (IFRS)(Unit: Millions of yen)2023/1Q

2024/1Q+/-+/-%

Revenue

1,045

1,155+ 110

+ 11%

(350)

(146)

+ 204

-

Operating profit (loss)

(308)

(154)

+ 155

-

Profit (loss) before tax

767

(7)

-773

-Profit (loss attributableto owners of parent

330

11-319-97%Core operating profit (loss)*・Increase from treatment service etc., in US RISE Group +127 Million

1,155 Million
YoY +110 Million（+11%）

Revenue・Increase from rental etc., in Japan and APAC+31 Million

・Decrease from rental etc., in EMEA etc. -33 Million
・Decrease in new business expansion such as German LeyLine -15 Million

Core operatingprofit-146 Million
YoY +204 Million

・Improvement of revenue in US RISE Group and German LeyLine +129 Million
・Improvement of Group’s profit from the reduction of operating expenses such as in C2 Inc. +75 Million
・Difference of operating income + 155 Million

Profit before tax- 7 Million
YoY -773 Million*Core operating pro t = Operating pro t – gains/losses due to non-recurring factors*(exchange gains/losses, impairments, and other one-time gains/losses)

・Finance income, expense, and gains related to CEJ Fund etc., from the previous scal year -918 Million(Current 157 Million – Previous 1,075 Million = -918 Million)
・Decrease in investment pro t due to equity method -10 Million*Foreign exchange gain +21 Million, and write down of old product inventory associated with product improvements -28 Million

fifififi2

Consolidated results: Revenue/ Operating pro t (Margin)
Increase of revenue from US RISE Treatment service. Additionally, the depreciation of the yen led to improvement YoY
Cost reduction on German subsidiary LeyLine and Japanese subsidiary C2 led to improvement of revenue in the new business expansion

2023/1Q

2024/1Q+/-+/-%

411

408

-2-1%

Operating profit (Margin rate)

196 (48%)

170 (42%)-26 (-13pt)-13%

Revenue

396

523

+127

+32%

-131 (-33%)-17 (-3%)+114 (+30pt)

-239

224

-15-6%-85 (-36%)-33 (-15%)+52 (+21pt)

--288

-273

+15-

1,045

1,155

+110

+11%

-308 (-30%)-154 (-13%)+154 (+17pt)-(Unit: Millions of yen)

Treatment service

New businessexpansion

Revenue※1

Operating profit (Margin rate)

Revenue※1

Operating profit (Margin rate)

RD expenses andhead office expenses
Consolidated total(IFRS)※1

Adjusted amount

Revenue※2※1

Operating profit (Margin rate)*1 Amount of pro t or loss, which is revenue minus operating expenses, for each business*2 Adjustment amount of R&D expenses, head of ce administrative expenses, other income
and expenses, etc.

•Product rental：Revenue from rental of the Group’s products（includes revenue from sales)•Treatment service：Revenue from treatment services provided through the Group’s facilities (including service feesin Robocare Centers)•New business expansion：Revenue from the Group's new business (e.g. subsidiary in Mobility and Sleeping App)

fi

3

fi

Product rental

Revenue from rental and sales (by product)
Steady growth in Japan
Increase of rental units of Medical HAL Lower Limb Type both in Japan and outside Japan(Unit : Millions of yen)
Top：2024/1Q

Type of product

In Japan

Outside JapanTotal

Medical HAL Lower Limb Type87

129

215

Non-medical HAL Lower Limb Type42(37)-42HAL Single Joint Type

22

2648

HAL Lumbar Type25

2146(11)9-(11)

13(21)-

13

Other (Acoustic X, Other products)

25

1035

Total

223

186408(Bottom：2023/1Q)

Cybernics Treatment（Functional improvementand regeneration）

Well-being and care

HAL Lumbar Type

(83)

(127)

(22)

(23)

(25)

(28)

(209)

(37)

(45)

(53)

9Labor Support
Mobile robot (CL02 etc.)

(8)

(208)

(25)

7%

(203)

(21)

(33)

(411)

4

Revenue by business types and geographical region (Matrix)
Steady growth in Japan from rental and sales of products
Increase of treatment service through US RISE
(Unit: Millions of yen)2024/1Q(2023/1Q)

Japan223

Product rental+ 7％(208)

31

Treatment service(43)New businessexpansion

85(77)

- 26％

+ 11％

340

Total(327)

Revenue to sales ratio+ 4％

Americas

EMEA

1061(28)482(344)

- 65％

+ 40％

(372)

(9)

(162)

+ 32％

209(247)

Domestic

Foreign

29%

71%

Total

114
- 19％

9139

492(76)

APAC

(99)

+ 2％

-- 15％-- 15％

114
(99)

408
+ 16％

(411)

523(396)224(239)+ 16％

1,155(1,045)

- 1％

+ 32％

- 6％+ 11％

100%

Americas ：North, Central and South Americafi

EMEA : Europe, the Middle East and Africa
APAC : Asia-Paci c *Excluding Japan5Disclaimer

This presentation contains forward-looking statements concerning
CYBERDYNE, Inc. and its Group’s future plans, strategies and performance.
Forward-looking statements contained in this presentation are based on
information currently available and on certain assumption redeemed rational at
the time of creation of this presentation. As such, due to various risks anduncertainties, the statements and assumption does not guarantee future
performance, may be considered differently from alternative perspectives andmay differ from the actual result.
Further, this presentation contains statements and information regarding
corporate entities other than those belonging to the CYBERDYNE group, whichhave been complied from various publicly- available sources. CYBERDYNE
does not verify nor guarantees accuracy and appropriateness of thoseinformation.

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