Translation
Notice: This document is an excerpt translation of the original Japanese document and is only for reference purposes. In the event of any
discrepancy between this translated document and the original Japanese document, the latter shall prevail.

Summary of Consolidated Financial Results
for the Nine Months Ended March 31, 2024
(Based on Japanese GAAP)
Company name:

Stock exchange listing: Tokyo
Stock code:
4826
Representative:
Inquiries:

April 25, 2024

Computer Institute of Japan, Ltd.
URL

https://www.cij.co.jp/President and Chief Executive Officer
Executive Officer Management PlanningAkihiko Sakamoto
Takashi Morita

Dept. Manager
Scheduled date to file Quarterly Securities Report:

TEL045-222-0555

May 14, 2024

Scheduled date to commence dividend payments:
Preparation of supplementary material on quarterly financial results:–No

Holding of quarterly financial results meeting:No(Amounts less than one million yen are rounded down)
1. Consolidated financial results for the nine months ended March 31, 2024 (from July 1, 2023 to March 31, 2024)(1) Consolidated operating results (cumulative)
Net sales
Nine months ended March 31, 2024
Nine months ended March 31, 2023

Millions of yen
19,161
17,083

Percentages indicate year-on-year changes
Profit attributable toOperating profit
Ordinary profit
owners of parent% Millions of yen% Millions of yen% Millions of yen%
12.2
1,568
(0.3)
1,589
0.3
1,018
1.7
7.2
1,573
23.8
1,585
22.3
1,001
40.0

Earnings per share

Diluted earnings per share

Yen
17.54
17.06

Nine months ended March 31, 2024
Nine months ended March 31, 2023

Yen––(2) Consolidated financial position
Total assets
As of March 31, 2024
As of June 30, 2023

Net assets

Millions of yen
18,321
17,775Equity ratio

Millions of yen
14,532
14,139%79.3
79.5

2. Cash dividends
Annual dividends per share

Year ended June 30, 2023
Year ending June 30, 2024

1st quarter-end

2nd quarter-end

3rd quarter-end

Fiscal year-end

Yen
––

Yen––

Yen––

Yen
14.00

Yen
14.00

11.00

11.00

Year ending June 30, 2024 (Forecast)Total

3. Forecast of consolidated financial results for the year ending June 30, 2024 (from July 1, 2023 to June 30, 2024)
Percentages indicate year-on-year changesProfit attributable toNet sales
Operating profit
Ordinary profit
Earnings per shareowners of parent
Millions of yen% Millions of yen% Millions of yen% Millions of yen%
Yen
Full year
25,300
10.7
1,880
2.7
1,880
2.2
1,180
3.2
20.35

1

4. Notes(1) Changes in significant subsidiaries during the nine months ended March 31, 2024
(changes in specified subsidiaries resulting in the change in scope of consolidation):(2) Application of special accounting methods for preparing quarterly consolidated financial statements:

NoYes(3) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements
Changes in accounting policies due to revisions to accounting standards and other regulations:No
Changes in accounting policies due to other reasons:
Changes in accounting estimates:

No
No

Restatement of prior period financial statements:

No(4) Number of issued shares (common shares)
Total number of issued shares at the end of the period (including treasury shares)
As of March 31, 2024

66,798,288 shares As of June 30, 2023

66,798,288 shares

Number of treasury shares at the end of the period
As of March 31, 2024

9,026,643 shares As of June 30, 2023

8,646,525 shares

Average number of shares during the period (cumulative from the beginning of the fiscal year)
Nine months ended March 31, 2024

58,060,024 shares Nine months ended March 31, 2023

258,700,412 shares

Quarterly consolidated financial statements
Consolidated balance sheets(Thousands of yen)
As of June 30, 2023

As of March 31, 2024

AssetsCurrent assets
Cash and deposits

10,085,490

9,147,252

3,029,467
511,409

4,065,345
399,194Securities
Merchandise and finished goods

570,122
9,874

–
2,998

Work in process
Other

31,748226,479

4,981
279,182–(22,723)

14,464,592

13,876,232

Accounts receivable - trade
Contract assets

Allowance for doubtful accounts
Total current assets
Non-current assets
Property, plant and equipment
Buildings and structures, net

333,389

325,255

Other, net

57,92948,241

Total property, plant and equipment

391,319

373,496

Goodwill
Other362,922404,285

764,368
370,007

Total intangible assets

767,207

1,134,375

Investments and other assets
Investment securities

Intangible assets

1,129,797

1,845,246

Other
Allowance for doubtful accounts

1,025,769(2,722)

1,094,944(2,722)

Total investments and other assets

2,152,844

2,937,467

3,311,371

4,445,340

17,775,963

18,321,573

Total non-current assets
Total assets3

(Thousands of yen)
As of June 30, 2023

As of March 31, 2024

Liabilities
Current liabilities
Accounts payable - trade
Short-term borrowings

839,476
530,006

999,503
520,006

Income taxes payable
Contract liabilities

472,975
84,506271,277
27,217

Provision for bonuses
Other434,904
1,208,796

915,267
986,192

Total current liabilities

3,570,665

3,719,464

Non-current liabilities
Retirement benefit liability

45,75846,287

Other

19,774

23,143

Total non-current liabilities

65,532

69,431

3,636,197

3,788,895

Share capital
Capital surplus

2,270,228
2,486,327

2,270,228
2,538,316

Retained earnings
Treasury shares

10,784,976(1,494,070)

11,260,793(1,723,818)

Total shareholders' equity

14,047,462

14,345,519

84,168

177,982

8,134

9,175

Total liabilities
Net assets
Shareholders' equity

Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Total accumulated other comprehensive income
Total net assets
Total liabilities and net assets

492,302

187,157

14,139,765

14,532,677

17,775,963

18,321,573

Consolidated statements of income (cumulative) and consolidated statements of comprehensive income(cumulative)
Consolidated statements of income (cumulative)(Thousands of yen)

Nine months ended
March 31, 2023

Nine months ended
March 31, 2024

Net sales
Cost of sales

17,083,920
13,351,866

19,161,323
15,189,218

Gross profit

3,732,053

3,972,105

213,823
578,770
88,768146,963
189,110127,022
109,327
49,88986,797132,111
66,790369,143

263,712629,40290,216
153,525
217,127
128,707
129,136
52,16987,18984,408117,854449,872

2,158,519

2,403,323

1,573,534

1,568,781

10,725
11,936
1,420
7,606

19,712
10,121
6,082
9,363

31,68745,280899
14,7904,469

1,849
19,701
3,103

Selling, general and administrative expenses
Remuneration for directors (and other officers)
Salaries and allowances
Provision for bonuses
Welfare expenses
Rent expenses
Depreciation
Commission expenses
Recruitment expenses
Taxes and dues
Research and development expenses
Amortization of goodwill
Other
Total selling, general and administrative expenses
Operating profit
Non-operating income
Interest income
Dividend income
Subsidy income
Other
Total non-operating income
Non-operating expenses
Interest expenses
Amortization of long-term prepaid expenses
Other
Total non-operating expenses
Ordinary profit
Extraordinary income
Surrender value of insurance policies
Gain on sale of investment securities
Other
Total extraordinary income
Extraordinary losses
Loss on sale of investment securities
Loss on valuation of investment securities
Impairment losses
Loss on valuation of investments in capital
Total extraordinary losses
Profit before income taxes
Income taxes
ProfitProfit attributable to non-controlling interests
Profit attributable to owners of parent

5

20,15924,654

1,585,063

1,589,407–
17,330
–

3,768
1,212
113

17,3305,094––
42,166
15,988

4,225
3,960
–
1,164

58,154

9,349

1,544,238

1,585,152

542,736566,586

1,001,501

1,018,566––

1,001,501

1,018,566

Consolidated statements of comprehensive income (cumulative)(Thousands of yen)

Nine months ended
March 31, 2023
ProfitOther comprehensive income
Valuation difference on available-for-sale securities

Nine months ended
March 31, 2024

1,001,501

1,018,566

7,419

93,814Foreign currency translation adjustment

(862)

1,040

Total other comprehensive income

6,556

94,854Comprehensive income

1,008,058

1,113,420

Comprehensive income attributable toComprehensive income attributable to owners of parent

1,008,058

1,113,420––

Comprehensive income attributable to non-controllinginterests

6