Note: This document has been translated from the Japanese original for reference purpose only. In the event ofany discrepancy between this translated document and the Japanese original, the original shall prevail.

Consolidated Financial Results [Japanese GAAP]
for the Nine Months Ended September 30, 2023
November 13, 2023
FINDEX Inc.
Stock Exchange Listing:Tokyo Stock Exchange
Stock code:
3649
URL:
https://findex.co.jp/en/index.html
Representative:
Teruo Aibara, President & CEO
For inquiries:
Takashi Murakami, Corporate Officer, Finance & Investor Relations
Contact:+81-3-6271-8958
Scheduled date to submit statutory quarterly financial report:
November 13, 2023
Scheduled date to commence dividend payment:
N/A
Availability of supplementary materials on financial results:
Yes
Availability of quarterly results briefing:No
Listed company:

1. Consolidated Financial Results for the Nine Months ended September 30, 2023
(From January 1, 2023, to September 30, 2023)*Figures are rounded down to the nearest million yen, except share and per share data*“%” indicates year-on-year changes from the previous corresponding period(1) Consolidated Operating Results (Cumulative)
Net sales

Operating profit

Recurring profit

Profit attributable toowners of the parent

JPY MM%
JPY MM%
JPY MM%
JPY MM
%
Nine months ended
September 30, 2023
3,474
15.8
796
63.2
820
56.7
567
62.2
September 30, 2022
2,999 (14.6)
488 (30.6)
523 (27.4)
349 (27.9)(Note) Comprehensive income: Q3 FY2023: 569 million yen [62.2%], Q3 FY2022: 351 million yen [(27.5%)]

Basic earnings per share Diluted earnings per share
Nine months ended
JPY
JPY
September 30, 2023
22.13
September 30, 2022
13.65
(Notes) 1. No statement is indicated above for the number of diluted earnings per share for Q3 FY2022 because
there were no issuable shares with dilutive effects.
2. No statement is indicated above for the number of diluted earnings per share for Q3 FY2023 because
there were no issuable shares.
(2) Consolidated Financial Position
Total assets
Net assets
Equity ratio
Net assets per share
As of
JPY MM
JPY MM%
JPY
September 30, 2023
5,075
4,358
85.8
169.70December 31, 2022
4,980
4,042
81.1
157.63(Ref.) Equity amount: Q3 FY2023: 4,352 million yen, Q4 FY2022: 4,038 million yen
2. Dividends
1st quarter
JPY－－

Annual dividends per share
2nd quarter3rd quarter
Year-end
JPY
JPY
JPY
3.00
6.50
－
4.00
－

Year ended December 31, 2022
Year ending December 31, 2023
Year ending December 31, 2023
(Forecast)(Note) Revisions to the dividends forecast since the latest announcement: None

7.00

Total
JPY
9.50
11.00

3. Consolidated Financial Forecasts for the Fiscal Year ending December 31, 2023 (From January 1, 2023,
to December 31, 2023)* “%” indicates year-on-year changes from the previous corresponding period
Profit attributable Basic earnings
OperatingRecurring
Net sales
to owners of the
profitprofitper share
parent
JPY MM%

JPY MM%

JPY MM

Fiscal year ending
5,065
11.5
1,313
27.7
1,330
December 31, 2023
(Note) Revisions to the forecast since the latest announcement: None%

JPY MM

%

JPY

26.0

923

27.7

36.03

*Notes:(1) Changes in Significant Subsidiaries during the Current Quarter
Changes in specified subsidiaries that caused a change in the scope of consolidation: None
Newly included companies: None, Newly excluded companies: None
(2) Application of Specific Accounting for Preparing the Quarterly Consolidated Financial Statements: None
(3) Changes in Accounting Policies, Changes in Accounting Estimates, and Restatement(i) Changes in accounting policies due to revisions to accounting standards and other regulations: Yes(ii) Changes in accounting policies other than (i) above: None(iii) Changes in accounting estimates: None(iv) Restatement: None
(Note) For more detailed illustration, please refer to “2. Quarterly Consolidated Financial Statements andSignificant Notes Thereto (3) Notes to Quarterly Consolidated Financial Statements (Changes in Accounting
Policies)” on page 10 of the attached document.
(4) Number of Shares Outstanding (Common Shares)
As of September 30, 2023
As of December 31, 2022
Number of shares outstanding at the end
26,608,800
26,608,800
of the period (treasury shares included)
Number of treasury shares at the end of962,288
987,475
the period
Nine months ended
Nine months ended
September 30, 2023
September 30, 2022
Average number of outstanding shares
25,634,123
25,616,320
during the period(Note) The number of treasury shares at the end of the period includes our shares held by Custody Bank ofJapan, Ltd. (Trust Account E) (154,400 shares for Q3 FY2023, 161,100 shares for FY2022). Our shares heldby Custody Bank of Japan, Ltd. (Trust Account) are included in the treasury stock deducted in thecalculation of the average number of shares during the period (157,986 shares for Q3 FY2023, 166,105
shares for Q3 FY2022).
* This quarterly financial results report is out of scope of the quarterly review by a certified public accountant nor
audit firm.
* Explanation on appropriate use of performance forecasts and other special notes:
The performance forecast described in this report are based on information that is available to the Group, as well as
certain assumptions and estimates that are deemed to be reasonable, and we make no assurance that suchdescriptions prove to be correct. Actual figures may significantly differ due to various factors.

Attached Material
Index
1. Qualitative Information on Quarterly Consolidated Financial Results……………………………………. 2(1) Explanation on Operating Results………………………………………………………………….…... 2(2) Explanation on Financial Position ……………………..………………………………………………. 6(3) Explanation on Consolidated Financial Forecasts and Other Forward-looking Statements…………… 6
2. Quarterly Consolidated Financial Statements and Significant Notes Thereto
7(1) Quarterly Consolidated Balance Sheet ………………………………………………………………… 7(2) Quarterly Consolidated Statements of Income and Comprehensive Income ………………………….. 7
Quarterly Consolidated Statement of Income, Cumulative…………………………………………… 8
Quarterly Consolidated Statement of Comprehensive Income, Cumulative …………………………. 9(3) Notes to the Quarterly Consolidated Financial Statements…………………………………………….. 10
Notes on Going Concern Assumption …………………………..……………………………………. 10
Notes on Significant Change in Equity Capital ……………………………………………………... 10
Changes in Accounting Policies …………..…………………………………………………………. 10
Additional Information ……………………………………………………………………………….. 10
Segment Information etc.……………………………………………………………………………… 11
3. Supplementary Information ………………………………………………………………………………. 12

11. Qualitative Information on Quarterly Consolidated Financial Results(1) Explanation on Operating Results
In the domestic medical industry, where the Group primarily operates, changes to the insurance systems forreimbursing medical treatment fees, nursing care fees, and disability welfare service fees are slated to take effectfrom April 2024 in what is known as the “triple” amendments. This has led to a growing focus on improving
operational practices and re-evaluating information management in the medical field. Additionally, there are
active discussions regarding the promotion of the “Medical DX (Digital Transformation) Reiwa Vision 2030”
proposed by the government, including the “establishment of a national medical information platform”,“standardization of electronic medical records”, and “digitalization of medical fee revision”.
Furthermore, the business environment surrounding the Group had undergone significant changes due to the
COVID-19 pandemic. Those changes had also influenced the approach to software investments in the healthcare
industry. Among the large hospitals, there has been an increasing recognition that digitalization is essential not
only for streamlining internal operations but also for enhancing accessibility and quality of healthcare services
within the community, including collaborations with other hospitals, pharmacies, and caregiving institutions.
Simultaneously, there is a growing willingness to invest in advanced solutions for supporting medical practices,which improve the working conditions of physicians and healthcare professionals, as well as platforms thatenable direct electronic communications with patients.
In response to these industry trends and on-site needs, the Group is actively engaged in the sales expansion ofexisting products and the development and implementation of new services utilizing cloud-based technology.
Also, we are beefing up our sustainability initiatives. We actively participate in initiatives related to climatechange, such as endorsing the recommendations of the Task Force on Climate-related Financial Disclosures(TCFD), joining the Japan Climate Initiative (JCI), and responding to questionnaires from the Carbon
Disclosure Project (CDP) regarding climate change initiatives both domestically and internationally.
Additionally, to achieve an increase in the ratio of female managers, we have formulated an action plan inaccordance with the Act on Promotion of Women's Participation and Advancement in the Workplace, andimplemented various measures such as consulting on career plans and providing trainings. From April 2023, wehave been implementing measures to improve the working environment, including reducing regular working
hours and establishing a full remote work system for employees residing in distant domestic locations oroverseas. These efforts aim to enhance the quality of work-life for our employees. Moreover, we have also
publicly announced the "My Jinken Declaration," promoted by the Ministry of Justice, implementing various
multi-faceted initiatives to promote sustainable management. We are committed to fulfilling our social
responsibility as a company meeting the needs of society by providing innovative solutions, and supporting
healthcare and the well-being of individuals, thus contributing to the development of new social infrastructure.
The consolidated financial results for the nine months ended September 30, 2023 are as follows.
(JPY in thousands)
Nine months
Nine months
FY2023
ended
ended
ChangeChangeachievement
September
September(amount)(%)
rate
30, 2022
30, 2023
Net sales
2,999,658
3,474,339
474,681
15.8%
68.6%
Operating profit
488,177
796,462
308,28563.2%
60.7%
Recurring profit
523,386
820,017296,630
56.7%
61.7%
Profit attributable to349,751
567,203
217,452
62.2%
61.5%
owners of the parent
In the first nine months of the fiscal year ending December 31, 2023, consolidated net sales were ¥3,474,339
thousand (+15.8% YoY), operating profit was ¥796,462 thousand (+63.2%), recurring profit was ¥820,017
thousand (+56.7%), and profit attributable to owners of the parent was ¥567,203 thousand (+62.2%).
Due in large part to the strong performance of our Medical Business segment, both sales and profits exceeded
the performance of the same period last year. The achievement rates for the full-year financial forecast are
68.6% for net sales, 60.7% for operating profit, 61.7% for recurring profit, and 61.5% for profit attributable toowners of the parent, surpassing the achievement rates of the same period last year. We anticipated higher sales
and increased profits from the beginning for the second half of the fiscal year ending in December 2023, and webelieve that the progress is in line with our expectations.

2Consolidated results by segments for the first nine months of the current fiscal year are as follows.
From the first quarter of the current fiscal year, we reorganized our reportable segments into the following
three segments: Medical Business, Public Sector Business, and the Health Tech Business. To enable year-onyear comparisons, results from the third quarter of the fiscal year ended December 31, 2022 have been restatedunder the new segments.
≪Medical Business≫(JPY in thousands)

Net sales
Operating profit

Nine months ended
September 30,
2022
2,874,310
704,511

Nine months ended
September 30,
2023
3,321,180
892,473

Change (amount)
446,870
187,962

Change (%)
15.5%
26.7%

Mainstay products in the Medical Business segment include the image data management software Claio, theprogress note system C-Note, and the document management system DocuMaker. These flagship products are
rated highly in large hospitals that provide advanced healthcare services and therefore command a stable shareof the market. As core hospital solutions, they play integral roles essential to the delivery of medical care.
In the first nine months of the current fiscal year, consolidated net sales in this segment were ¥3,321,180
thousand (+15.5% YoY) and operating profit was ¥892,473 thousand (+26.7%). Implementation projects forlarge hospitals are progressing well, and packaged products are also performing steadily. Additionally, it isnoteworthy that our consulting department, newly established in January 2023, has been performing well.
During the current consolidated fiscal year, we have been focusing on sales of packaged products to both
existing and new customers in Japan. As a result, 34 hospitals and 83 clinics newly installed, added on, or
updated our solutions during this period. In September 2023, we launched a product brand primarily focused on
cloud services called PiCls. In addition, we initiated the sale of new services such as the medical informationtransfer system PiCls Referral and the online appointment reservation service PiCls Booking Assistant tosupport the promotion of DX in large medical institutions. Regarding the sale of Claio in India, we havecompleted local test operations and are in detailed discussions with Toyota Tsusho Corporation (headquarters:
Aichi Prefecture, hereinafter referred to as TTC) about the sales timing and pricing.
Fitting Cloud Inc., a subsidiary specializing in cloud-based solutions, has been expanding its cloudinfrastructure offerings, including HPKI (Healthcare Public Key Infrastructure) Signature System for theelectronic prescription. It has also developed a cloud backup solution tailored for clinics. In preparation for theexhibition of PiCls Medical Avenue at the 43rd Joint Conference on Medical Informatics in November 2023, thecompany collaborated with Findex Inc. to enhance its functionalities.
≪Public Sector Business≫(JPY in thousands)

Net sales
Operating profit or loss

Nine months
ended September
30, 2022
62,496(53,637)

Nine months
ended September
30, 2023
112,181
9,417

Change (amount)
49,68563,055

Change (%)
79.5%-

The Public Sector Business segment was established this fiscal year.
In this segment, we mainly sell DocuMaker Office, an archive management and e-approval solution, to mostly
government ministries and agencies, local governments, public corporations and medical institution that canleverage its powerful features. The installation of e-approval and document management solution is acceleratingon the back of the central government’s push for DX, which in turn is leading to a rise in enquiries about, andnegotiations for, the installation of packages for government offices and also medical institutions.
In the first nine months of the current fiscal year, consolidated net sales in this segment were ¥112,181
thousand (+79.5% YoY) and operating profit was ¥9,417 thousand (versus the year-earlier operating loss of¥53,637 thousand).
Regarding packages sold to local governments, the cumulative number of package installations has reached 26

3since the service launch. We have secured an additional four contracts in the third quarter of this year for
projects scheduled to commence in 2023 and in spring 2024. In total, seven installations are in progress forprefectural government, incorporated administrative agencies and national university corporations, which arescheduled to be accepted in the first half of 2024. We are also currently focusing our sales activities on large
projects and emphasizing project scale rather than simply increasing the number of projects, as a way to build a
track record with a view to expanding sales up ahead. Furthermore, negotiations for projects in the second halfof 2024 and onwards are in progress at multiple facilities. Considering that our high-level consulting skills anduser-oriented, user-friendly solutions have a strong reputation, we hope to gain many more contracts going
forward. Moreover, a subscription business model is adopted to this service. Profit growth generated by thebuildup of monthly service fees is anticipated, as the number of existing users increases in the future.
As for the packages aimed at the administrative departments at medical facilities, we have been actively
expanding sales since 2022, with a primary focus on large and medium-sized hospitals, which are our existingusers. While the cumulative number of installations since the service launch is six, the number of new orders in
the fiscal year 2023 remained at three. However, we have seen an increase in inquiries since the introduction of
the Invoice System in October 2023 and the revision of the Electronic Bookkeeping Law in January 2024. In
this way, our product is drawing attention not only for its traditional feature to support the Hospital Function
Evaluation (Note1), but also for new applications, and an increase in order numbers is expected in the future.
≪Health Tech Business≫(JPY in thousands)

Net sales
Operating loss

Nine months ended
September 30,
2022
64,336(162,696)

Nine months ended
September 30,
2023
40,977(105,428)

Change (amount)(23,359)
57,267

Change (%)(36.3) %-In the Health Tech Business segment, we focused our efforts on domestic sales and on preparations ofoverseas sales expansion of our gaze analyzing perimeter, or GAP (Note2) for short. GAP is an affordable,
groundbreaking wearable device that enhances availability by measuring a patient’s visual field with acompletely different approach to that of conventional examination methods. It can also contribute to the early
detection of retinal diseases, such as glaucoma and other conditions that lack obvious symptoms in the earlystages. Unlike a conventional visual field examination, the product does not require the use of a dark room, thus
shortening the examination time and alleviating the burden on the patient. Moreover, by promoting the use of
GAP at facilities that conduct medical exams and health checkups, early-stage retinal disease patient data can beshared with R&D centers in Japan and overseas with the potential for it to contribute to the innovation oftechnology and solutions in numerous fields, including pharmaceuticals and life insurance.
In the first nine months of the current fiscal year, consolidated net sales in this segment were ¥40,977
thousand (-36.3% YoY). We recorded an operating loss of ¥105,428 thousand, versus the year-earlier operating
loss of ¥162,696 thousand. Net sales decreased year on year due to the impact of EMC Healthcare Co., Ltd.
(headquartered in Tokyo) being removed from the scope of consolidation. On the other side, our operating loss
decreased for the same reason, resulting in a smaller loss.
During the current consolidated fiscal year, we have been conducting demonstrations and sales of the products
at domestic medical facilities, and stepping up sales of GAP-screener (Note3) to nationwide health checkup
facilities in collaboration with TTC. There were 13 domestic shipments of these products in the first ninemonths of the current fiscal year. Furthermore, we have prepared for the submission of a research paper on thegaze analysis technology applied to our product to an academic journal. Simultaneously, we had madearrangements for our participation in and co-hosting of a seminar at the “77th Annual Congress of Japan
Clinical Ophthalmology” in October 2023.
We also continue to undertake initiatives with a view to expanding overseas. Through one of our sales
distributors Rexxam Co., Ltd. (headquartered in Osaka), we have started the mass-manufacturing process of the
products to target shipments to the EU countries within 2023. We are also working to acquire pharmaceuticalregulatory approval in India and Indonesia.
In addition, because the product can be used to detect not only visual field abnormality, but also MCI (Note4),
it was adopted by the Japan Agency for Medical Research and Development (AMED) for the R&D of ascreening program for slight cognitive dysfunctions, utilizing digital phenotyping of gaze point response and4eyeball movements, as part of its 2021 research project for medical-engineering collaboration andimplementation of artificial intelligence. We continue to pursue R&D together with Kyoto University, as we
expect new medical devices will be introduced to the medical frontline over the next few years.
(Note1) Hospital Function Evaluation: A system used to assess and evaluate the functions and quality of medical
services provided by hospitals in Japan. It helps in ensuring the standardization and quality of healthcare
services across various medical institutions, including general hospitals and other healthcare facilities.
(Note2) Gaze Analyzing Perimeter, GAP (Notification No. of medical device manufacturing and sales
38B2X10003000002)(Note3) Gaze Analyzing Perimeter, GAP-screener (Notification No. of medical device manufacturing and sales
38B2X10003000003)(Note4) Abbreviation for Mild Cognitive Impairment. A stage of symptoms between those of healthy individuals
and those with dementia, which has not yet progressed to dementia.

5

(2) Explanation on the Financial Position
Status of Assets, Liabilities, and Net assets
AssetsLiabilities
Net assets

As of December 31, 2022 As of September 30, 2023
4,980,780
5,075,193
937,842
716,591
4,042,937
4,358,601(JPY in thousands)
Change (amount)
94,413(221,250)
315,664

Total assets at the end of the third quarter amounted to ¥5,075,193 thousand, an increase of ¥94,413 thousand
from the end of the previous fiscal year. This was mainly due to an increase of ¥76,613 thousand in current
assets, primarily owing to increases of ¥289,110 thousand in cash and deposits, and ¥32,259 thousand inmerchandise and finished goods, which outweighed a decrease of ¥258,882 thousand in notes and accounts
receivable–trade, and contract assets.
Liabilities amounted to ¥716,591 thousand, a decrease of ¥221,250 thousand from the end of the previous
fiscal year. This was primarily attributable to a decrease of ¥215,327 thousand in current liabilities, mainly due
to decreases of ¥62,636 thousand in accounts payable - other and ¥166,010 thousand in income taxes payable.
Net assets amounted to ¥4,358,601 thousand, an increase of ¥315,664 thousand from the end of the previous
fiscal year. This was mainly due to an increase in shareholders’ equity of ¥313,581 thousand by virtue of anincrease in retained earnings.
(3) Explanation on Consolidated Financial Forecasts and Other Forward-looking Statements
Our consolidated financial forecasts for the fiscal year ending December 31, 2023 remain unchanged(previously announced in FY2022 consolidated financial results on February 13, 2023).

6

Quarterly Consolidated Financial Statements and Significant Notes Thereto(1) Quarterly Consolidated Balance Sheet(JPY in thousands)
As of December 31, 2022

As of September 30,2023

2,413,747

2,702,858

1,361,258

1,102,376

165,417
3,975
146,61237,291
4,128,302

197,676
5,689
146,82149,492
4,204,915

103,287

92,135251,005344
251,349
497,839
852,477
4,980,780

271,375
344
271,719
506,423
870,277
5,075,193

81,209142,630
227,529
202,633
654,00233,47079,99461,518263,691
438,675

186,787
97,052283,839
937,842

183,081
94,835277,916
716,591

254,259
224,259
4,372,694(812,506)
4,038,706
4,230
4,042,937
4,980,780

254,259
224,259
4,665,726(791,956)
4,352,287
6,314
4,358,601
5,075,193

AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade, andcontract assets
Merchandise and finished goods
Work in process
Raw materials and supplies
Other
Total current assets
Non-current assets
Property, plant and equipment
Intangible assets
Software
Other
Total intangible assets
Investments and other assets
Total non-current assets
Total assets
Liabilities
Current liabilities
Accounts payable - trade
Accounts payable - other
Income taxes payable
Other
Total current liabilities
Non-current liabilities
Provision for share awards
Other
Total non-current liabilities
Total liabilities
Net assets
Shareholders' equity
Share capital
Capital surplus
Retained earnings
Treasury shares
Total shareholders' equity
Non-controlling interests
Total net assets
Total liabilities and net assets

7

(2) Quarterly Consolidated Statements of Income and Comprehensive Income(Quarterly Consolidated Statement of Income, Cumulative)(JPY in thousands)
Nine months ended
September 30, 2023

Nine months ended
September 30, 2022
Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating profit
Non-operating income
Interest income
Foreign exchange gains
Subsidy income
Royalty income
Other
Total non-operating income
Non-operating expenses
Interest expenses
Total non-operating expenses
Ordinary profit
Extraordinary income
Insurance claim income
Total extraordinary income
Extraordinary losses
Compensation for damage
Total extraordinary losses
Profit before income taxes
Income taxes - current
Income taxes - deferred
Total income taxes
ProfitProfit attributable to non-controlling interests
Profit attributable to owners of parent

82,999,658
1,248,266
1,751,392
1,263,215
488,1773,474,339
1,341,914
2,132,425
1,335,962
796,46234
28,996
3,643
1,390
1,592
35,65759
16,869
4,466
1,660
498
23,554448
448
523,386

820,017－－

19,00019,000－－523,386
169,053
3,308
172,361
351,025
1,273
349,751

22,00022,000817,017
241,337
6,392
247,729569,287
2,083
567,203

(Quarterly Consolidated Statement of Comprehensive Income, Cumulative）(JPY in thousands)
Nine months ended
September 30, 2022
ProfitComprehensive income
Comprehensive income attributable toComprehensive income attributable to ownersof parent
Comprehensive income attributable to noncontrolling interests

9

Nine months ended
September 30, 2023

351,025
351,025569,287
569,287349,751

567,203

1,273

2,083

(3) Notes to the Quarterly Consolidated Financial Statements(Notes on Going Concern Assumption): N/A(Notes on Significant Change in Equity Capital): N/A(Changes in Accounting Policies)(Application of Accounting Standard for Fair Value Measurement)
We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ
Guidance No. 31, June 17, 2021; hereinafter “Fair Value Accounting Standard Guidance”) from the beginningof the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2of the Fair Value Accounting Standard Guidance, we have decided to apply the new accounting policies
prescribed in the Fair Value Accounting Standard Guidance in the future. These changes have no impact onquarterly consolidated financial statements.
【Additional Information】(Accounting Treatment for Employee Stock Ownership Plan, J-ESOP）
At the Board of Directors meeting held on October 29, 2015, the Company resolved to adopt an employee
stock ownership plan (referred to as J-ESOP) as an incentive plan to grant Company shares purchased from themarket to employees in order to more closely link the Company’s share price and earnings with employeecompensation and to boost the motivation and morale of employees to improve the share price and earnings by
sharing the economic benefits with shareholders.
Accordingly, Trust & Custody Services Bank, Ltd. (trust account E) (now Custody Bank of Japan, Ltd. (trust
account E)) acquired 194,200 shares of the Company’s stock between November 13, 2015 and November 26,
2015.
Regarding accounting treatment for the J-ESOP, we have applied the gross method to record trust assets andliabilities as corporate assets and liabilities on the consolidated balance sheet in accordance with the Practical
Solution on Transactions of Delivering the Company's Own Stock to Employees etc. through Trusts (PITF No.
30, March 26, 2015).
The treasury stock held by Custody Bank of Japan, Ltd. (trust account E) is shown as treasury shares in the net
assets section of the quarterly consolidated balance sheet. The amount recorded at the end of the previous fiscal
year was ¥124,277 thousand and the number of shares was 161,100. The amount recorded at the end of the third
quarter of the current fiscal year was ¥119,108 thousand and the number of shares was 154,400.

10【SEGMENT INFORMATION, etc.】(Segment Information)
1. Sales and Income or Loss by Reportable Segment
Nine months ended September 30, 2022 (From January 1, 2022, to September 30, 2022)(JPY in thousands)
Amount in theReportable segment
quarterly
Adjustments
consolidated
PublicMedicalHealth Tech
(Note1)
financial
SectorSubtotalBusiness
Businessstatement
Business(Note2)
Net sales
Sales for external
2,872,824
62,49664,3362,999,658－
2,999,658
customers
Internal sales ortransfers between
1,485
－
－
1,485
(1,485)－segments
Total
2,874,310
62,49664,3363,001,143(1,485)2,999,658
Segment profit or loss
704,511(53,637)(162,696)
488,177－
488,177(Notes) 1. Adjustments are derived from elimination of intersegment transactions.
2. Aggregated amount of segment income or loss equals amount of recurring profit reported for consolidated
financial statements.
Nine months ended September 30, 2023 (From January 1, 2023, to September 30, 2023)(JPY in thousands)
Amount in theReportable segment
quarterly
Adjustments consolidated
PublicMedicalHealth Tech
(Note1)
financial
SectorSubtotalBusiness
Businessstatement
Business(Note2)
Net sales
Sales for external
3,321,180
112,181
40,9773,474,339－
3,474,339
customers
Internal sales ortransfers between
－
－
－
－
－
－
segments
Total
3,321,180
112,181
40,9773,474,339－
3,474,339
Segment profit or loss
892,473
9,417(105,428)
796,462－
796,462(Notes) 1. Adjustments are derived from elimination of intersegment transactions.
2. Aggregated amount of segment income or loss equals amount of recurring profit reported for consolidated
financial statements.
2. Matters Regarding the Change in the Reporting Segments, etc.
From the first quarter of the current fiscal year, the Company has changed its form of reporting for the “Office
System”, which was formerly included in the “System Development”, as a reportable segment considering its
forthcoming quantitative and qualitative importance. The Company has changed the reportable segments fromtwo divisions which were “System Development” and “Health Tech”, to three divisions which are “Medical
Business”, “Public Sector Business”, and “Health Tech Business”.
The segment information for the third quarter of the previous consolidated fiscal year is disclosed based on theclassification of reportable segments of the third quarter of the current consolidated fiscal year.

11

Supplementary Information(1) Transition of Significant Financial Key Performance Indicators(JPY in thousands, except for per share amounts)
Nine months ended Nine months ended
Fiscal year ended
September 30, 2022 September 30, 2023 December 31, 2022
2,999,658
3,474,339
4,541,242
Net sales
488,177
523,386
351,025
1,273

796,462820,017569,287
2,083

1,028,522
1,055,708
724,240
1,461

349,751
351,025
3,673,539
4,236,241
143.04567,203569,287
4,358,601
5,075,193
169.70722,779
724,240
4,042,937
4,980,780
157.63

13.65

22.13

28.21

Operating profit
Recurring profit
ProfitProfit attributable to owners of the noncontrolling interests
Profit attributable to owners of the parent
Comprehensive income
Net assets
Total assets
Net assets per share
Basic earnings per share(2) Production, Order, Sales
1) Actual Result of Production for the Nine Months ended September 30, 2022
Business segment
Production (JPY in thousands)
1,044,394
Medical Business
49,438Public Sector Business
105,646
Health Tech Business
1,199,479
Total(Note) Figures above is calculated by total manufacturing cost for the current quarter.
2) Order Status for the Nine Months ended September 30, 2023
Orders received
Business segment
YoY (%)(JPY in thousands)
Medical Business
2,748,566
114.0
Public Sector Business
157,445
224.3
Health Tech Business
31,21836.4
Total
2,937,230
114.4

YoY (%)

Order backlog(JPY in thousands)
1,765,546
114,326
13,918
1,893,791

113.1
102.6
79.8
108.6

YoY (%)
136.6
216.0
140.7

3) Sales Result by Segments, Solutions, and Channels for the Nine Months ended September 30, 2023
Sales amount
Segment, solution, channel
Ratio (%)
YoY (%)(JPY in thousands)
Medical Business
Software1,792,966
51.6
114.1
[of via distributors][461,852]
Hardware202,5975.8
138.2[of via distributors][10,046]
Support
1,126,425
32.4
108.5
[of via distributors][337,631]
Others
199,190
5.8
167.5
Public Sector Business
112,1813.2
179.5
Health Tech Business
40,977
1.2
63.7
Total
3,474,339
100.0
115.8

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