Consolidated Financial Results
for the Nine Months Ended March 31, 2024
[IFRS]
May 15, 2024

Company name: Integrated Design & Engineering Holdings Co., Ltd.
Stock exchange listing: Tokyo Stock Exchange
Code number: 9161
URL: https://www.id-and-e-hd.co.jp/english/
Representative: Hiroaki Shinya, Representative Executive President
Contact: Yasushi Hirusaki, Representative Executive Officer
Phone: +81-3-3238-8040
Scheduled date of filing quarterly securities report: May 15, 2024
Scheduled date of commencing dividend payments: Availability of supplementary briefing material on quarterly financial results: Yes
Schedule of quarterly financial results briefing session: None

(Amounts of 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(% indicates changes from the previous corresponding period.)
ProfitRevenue
Operating profit
Profit before tax
Profitattributable toowners of parent
Nine Months ended
Million yen%
Million yen% Million yen% Million yen% Million yen%
March 31, 2024
115,700
13,911
14,091
8,928
9,003
March 31, 2023
Basic earnings
Diluted earnings
per shareper share
Nine Months ended
Yen
Yen
March 31, 2024
597.15597.15
March 31, 2023
(Note) Comparative information is not disclosed since the Company was established on July 3, 2023 through a sole-sharetransfer.
(2) Consolidated Financial Position

Ratio of equity
attributable toTotal assets
Total equity
owners of parent
to total assets
As ofMillion yen
Million yen
Million yen%
March 31, 2024
232,667
92,62789,80038.6
June 30, 2023
(Note) Comparative information is not disclosed since the Company was established on July 3, 2023 through a sole-sharetransfer.
Equityattributable toowners of parent

2. Dividends

Dividends per share
1st quarter-end 2nd quarter-end 3rd quarter-end

Year-end

Total

Yen
Yen
Yen
Yen
Yen
Fiscal year ended June 30, 2023
Fiscal year ending June 30, 2024
Fiscal year ending June 30, 2024 (Forecast)125.00125.00(Note) 1. Revision to the forecast for dividends announced most re cently: None
2. Comparative information is not disclosed since the Company was established on July 3, 2023 through a soleshare transfer.

1

3. Consolidated Financial Results Forecast for the Fiscal Year Ending June 30, 2024 (July 1, 2023 to June 30, 2024)(% indicates changes from the previous corresponding period.)
Profit attributable to
Basic earnings
Revenue
Operating profit
owners of parent
per share
Million yen%
Million yen%
Million yen%
Yen
Full year
156,000
11,1007,100
470.89(Note) 1. Revision to the financial results forecast announced most recently: None
2. Comparative information is not disclosed since the Company was established on July 3, 2023 through a soleshare transfer.
* Notes:(1) Changes in significant subsidiaries during the period (changes in specified subsidiaries resulting in changes in scopeof consolidation): None
New companies: None
Excluded companies: None
(2) Changes in accounting policies and changes in accounting estimates
1) Changes in accounting policies required by IFRS: None
2) Changes in accounting policies other than 1) above: None
3) Changes in accounting estimates: None
(3) Total number of issued shares (ordinary shares)
1) Total number of issued shares at the end of the period (including treasury shares)
As of March 31, 2024:
15,079,625 shares
As of June 30, 2023:
N/A
2) Total number of treasury shares at the end of the period
As of March 31, 2024:
847 shares
As of June 30, 2023:
N/A
3) Average number of shares during the period
Nine Months Ended March 31, 2024:
15,077,672 shares
Nine Months Ended March 31, 2023:
N/A
(Note) Comparative information is not disclosed since the Company was established on July 3, 2023 through a soleshare transfer.
* These consolidated financial results are not subject to audit procedures by certified public accountants or the audit firm.
* Explanation of the proper use of financial results forecast and other notes
The earnings forecasts and other forward-looking statements disclosed herein are based on information available to theCompany as of the publication date of this document and it is not intended to guarantee the Company's future
performance. Actual results may significantly differ from the forecasts due to a wide range of factors.

2

Table of Contents of Attachment
1. Qualitative Information on Quarterly Financial Results ............................................................................................. 2(1) Explanation of Operating Results .......................................................................................................................... 2(2) Explanation of Financial Position .......................................................................................................................... 3(3) Explanation of Consolidated Financial Results Forecast and Other Forward-looking Statements ....................... 4
2. Condensed Quarterly Consolidated Financial Statements and Primary Notes ............................................................ 5(1) Condensed Quarterly Consolidated Statement of Financial Position .................................................................... 5(2) Condensed Quarterly Consolidated Statements of Profit or Loss and Comprehensive Income ............................ 7(3) Condensed Quarterly Consolidated Statement of Changes in Equity.................................................................... 9(4) Condensed Quarterly Consolidated Statement of Cash Flows ............................................................................ 10(5) Primary Notes to Condensed Quarterly Consolidated Financial Statements ....................................................... 11(Notes on Going Concern Assumption) .............................................................................................................. 11(Significant Accounting Policies) ........................................................................................................................ 11(Notes on Significant Changes in Shareholders’ Equity) .................................................................................... 11(Segment Information) ........................................................................................................................................ 11(Significant Subsequent Events).......................................................................................................................... 12
3. Other Information ...................................................................................................................................................... 13(1) Status of Orders and Revenue.............................................................................................................................. 131

1.

Qualitative Information on Quarterly Financial Results
Integrated Design & Engineering Holdings Co., Ltd. (“the Company”) was established as the sole parent companyof Nippon Koei Co., Ltd. (“Nippon Koei”) through a share transfer on July 3, 2023, and has newly prepared thecondensed consolidated quarterly financial statements from the first three months ended September 30, 2023. Since
there has been no substantial change in the scope of Nippon Koei’s consolidated group, Nippon Koei’s consolidated
results for the nine months ended March 31, 2023 (July 1, 2022 to March 31, 2023) and as of June 30, 2023 havebeen used as comparative information. For comparison, the Company made an adjustment of reclassifying its
subsidiary El Koei Co., Ltd. from the Consulting business segment to Others.

(1) Explanation of Operating Results
During the nine months ended March 31, 2024 (July 1, 2023 to March 31, 2024), the Japanese economy has been
recovering moderately, although some areas have been at a standstill. In the future, a moderate recovery is expected
to continue, partly due to the effects of various policies, as the employment and income situation improves. However,the downside of the overseas economy, such as the impact of global monetary tightening and concerns about theoutlook for the Chinese economy, poses a risk of undermining Japan's economy. In addition, due attention should be
paid to the situation in the Middle East and the impact by fluctuation in financial and capital markets among otherfactors.
With regard to the business environment surrounding the Company and its subsidiaries (together, the “Group”),
social and economic activities are normalizing in countries including Japan. On the other hand, however, there is anincreasing risk of uncertainty in the international situation such as the global energy crisis and food crisis triggered
by Russia’s invasion of Ukraine, a further rise in inflation and foreign exchange fluctuations, and conflicts in the
Middle East. In the Consulting Business, the domestic market is expected to continue to secure public works budgets
for national resilience, and the market is expected to expand especially in the field of large-scale disaster preventive
measures and preventive infrastructure maintenance. We also anticipate the expansion of the defense-related
infrastructure business. In the overseas market, the Japanese government strengthened the ODA budgets with
“Infrastructure System Overseas Promotion Strategy 2025” as an axis, and there is a need for restoration support inconflict-affected and disaster-stricken areas. In addition, infrastructure development projects based on Public Private
Partnership and private capital are growing. Meanwhile, inflation, foreign exchange fluctuations and the unstableinternational situation are expected to continue. In the Urban & Spatial Development Business, the need forsustainable urban restructuring, which attracts ESG investment, is increasing in Japan, Europe and the United States.
Also, the need for the urban development business including preparation and maintenance of transportation-related
facilities and peripheral infrastructures is strong in developing countries. In the Energy Business, demand for updating
the aging existing equipment in Japan will likely be strong. However, it is necessary to agilely cope with policychanges due to the rising global energy cost although the trend of shifting to renewable energy toward the target ofcarbon neutrality in 2050 remains unchanged.
Under such a market environment, we have drawn up the medium-term management plan “Building Resilience2024” to implement three resilience policies, and positioned the period from July 2021 to June 2024, which is thefirst step of the “ID&E Global Strategy 2030,” as a transformation period to make the Group resilient.
As the first resilience policy, we reorganized the conventional five business operations into three domains(Consulting, Urban & Spatial Development, and Energy) to strengthen the business axis. As the second resilience
policy, we will aim to strengthen corporate governance by shifting to a pure holding company structure and to realize
matrix management (management in which each business mutually collaborates with each other in each region) by
establishing a regional management system. As the third resilience policy, we will strengthen technologicaldevelopment and human resource development toward the establishment of ID&E brand and ID&E quality. Also, wewill promote “well-being management” as a basis for that.
As a result, the Group ended the nine months of the current fiscal year with orders received increased 13.6% year
on year to ¥104,582 million, due to steady progress in all businesses. The Energy Business mainly yielded revenue
steadily and increased 12.7% year on year to ¥115,700 million. Operating profit increased 46.1% year on year to2¥13,911 million, due to an increase in profit in the Consulting Business. Accordingly, profit attributable to owners ofparent increased 90.5% year on year to ¥9,003 million.
Business results for each segment are as follows:[Consulting]In the Consulting Business, we made efforts, centering on Nippon Koei, to promote cross-sectional co-creation
projects such as those related to river basin flood control, climate change, SDGs, renewable energy, and multi-hazards,
develop the management business and expand the private sector, on top of working to increase shares in each of thebusiness fields.
As a result, orders received increased 10.3% year on year to ¥56,354 million on the back of strong performance inJapan, and revenue increased 2.2% year on year to ¥60,831 million. Operating profit increased 62.0% year on yearto ¥9,505 million, due to the recording of approximately ¥4,000 million of valuation gains associated with the listingof shares of the company the Group acquired capital in.
[Urban & Spatial Development]
In the Urban & Spatial Development Business, Nippon Koei Urban Space Co., Ltd. worked to strengthen the
production structure by securing staff and ensuring quality management, while BDP Holdings Limited and its
subsidiaries (“BDP”) strived to develop the U.K. market, collaborated with group companies to develop the Asianmarket, and worked to expand operations in the North American market.
As a result, orders received increased 16.2% year on year to ¥32,218 million due to the strong performance of BDP,
and revenue increased 16.6% year on year to ¥32,310 million. Operating profit increased 3.1% year on year to ¥2,063
million due to a change in the method of recording administrative expenses associated with the company split.
[Energy]In the Energy Business, Nippon Koei Energy Solutions Co., Ltd. (prior to September 2023: Energy Headquarters,
Nippon Koei Co., Ltd.) led the efforts to develop the energy management business such as storage batteries andaggregation on a full-scale basis, as well as the efforts to strengthen the structure of the existing energy-related
consulting and engineering business and stabilize the manufacturing business.
As a result, orders received increased 22.0% year on year to ¥15,684 million, mainly due to favorable performancein substation construction work and businesses related to operation and management of power generation facilities.
Revenue increased 49.3% year on year to ¥21,756 million due to strong performance in the large-scale storage battery
projects and power facility-related business. Operating profit decreased 19.5% year on year to ¥2,309 million inreaction mainly to the recording of approximately ¥1,900 million, as a gain on share sale of PT. Arkora Hydro, aformer associated company of the Group and a gain on investments in securities, in the same period of the previous
fiscal year.
(2) Explanation of Financial Position
Total assets as of March 31, 2024, amounted to ¥232,667 million, an increase of ¥37,276 million from the end of
the previous fiscal year. This was mainly due to a ¥22,199 million increase in contract assets.
Total liabilities were ¥140,040 million, an increase of ¥28,432 million from the end of the previous fiscal year. Thiswas mainly due to a ¥27,595 million increase in borrowings.
Total equity was ¥92,627 million, an increase of ¥8,843 million from the end of the previous fiscal year. This was
mainly due to a ¥7,120 million increase in retained earnings.
As a result, ratio of equity attributable to owners of parent to total assets decreased 2.8 percentage points from theend of the previous fiscal year to 38.6%.

3

(3) Explanation of Consolidated Financial Results Forecast and Other Forward-looking Statements
The full-year forecasts remain unchanged from those announced on August 14, 2023 since the performance of theGroup for the first nine months of the current fiscal year is generally progressing within the range of the forecast of
the Group at the beginning of the fiscal year in each segment.

4

2. Condensed Quarterly Consolidated Financial Statements and Primary Notes(1) Condensed Quarterly Consolidated Statement of Financial Position(Millions of yen)

As of March 31, 2024

AssetsCurrent assets
Cash and cash equivalents
Trade and other receivables
Contract assets
Other financial assets
Other current assets
Total current assets
Non-current assets
Property, plant and equipment
Right-of-use assets
Goodwill
Intangible assets
Investment property
Investments accounted for using equity method
Retirement benefit asset
Other financial assets
Deferred tax assets
Other non-current assets
Total non-current assets
Total assets

27,16837,57354,3462,984
6,417
128,490

53,362
11,120
7,639
7,492
5,099
1,995
3,126
9,746
3,935
660
104,177
232,6675

(Millions of yen)

As of March 31, 2024

Liabilities and equity
Liabilities
Current liabilities
Borrowings
Lease liabilities
Trade and other payables
Contract liabilities
Other financial liabilities
Income taxes payable
Provisions
Other current liabilities
Total current liabilities
Non-current liabilities
Borrowings
Lease liabilities
Other financial liabilities
Retirement benefit liability
Provisions
Deferred tax liabilities
Other non-current liabilities
Total non-current liabilities
Total liabilities
EquityShare capital
Capital surplus
Treasury shares
Other components of equity
Retained earnings
Total equity attributable to owners of parent
Non-controlling interests
Total equity
Total liabilities and equity

52,5293,206
13,704
11,162
3,702
2,617
580
11,821
99,324

21,167
8,377
607
3,436
142
6,629
354
40,715140,040

7,522
6,510
(2)
8,243
67,52789,8002,826
92,627
232,6676

(2) Condensed Quarterly Consolidated Statements of Profit or Loss and Comprehensive Income(Condensed Quarterly Consolidated Statement of Profit or Loss)(Millions of yen)

For the nine months
ended March 31, 2024
(From July 1, 2023 toMarch 31, 2024)

Revenue
Cost of sales
Gross profit
Selling, general and administrative expenses
Share of profit of investments accounted
for using equity method
Other income
Other expenses
Operating profit
Finance income
Finance costs
Profit before tax
Income tax expense
Profit115,700(78,844)
36,856(27,218)
83

4,906
(715)
13,911924(744)
14,091(5,162)
8,928

Profit attributable to
Owners of parent
Non-controlling interests
Profit

9,003
(75)
8,928

Profit per share
Basic profit per share (Yen)
Diluted profit per share (Yen)597.15597.157

(Condensed Quarterly Consolidated Statement of Comprehensive Income)(Millions of yen)

For the nine months
ended March 31, 2024
(From July 1, 2023 toMarch 31, 2024)

Profit8,928

Other comprehensive income
Items that will not be reclassified to profit or loss
Equity financial assets measured at fair value throughother comprehensive income

Total of items that will not be reclassified to profit or loss

Items that may be reclassified to profit or loss
Cash flow hedges
Exchange differences on translation of foreign operations
Share of other comprehensive income of investments
accounted for using equity method
Total of items that may be reclassified to profit or loss
Other comprehensive income
Comprehensive income
Comprehensive income attributable to
Owners of parent
Non-controlling interests
Comprehensive income

571

571

4
1,185
43

1,233
1,804
10,733
10,767(34)
10,7338

(3) Condensed Quarterly Consolidated Statements of Changes in Equity
For the Nine Months Ended March 31, 2024 (From July 1, 2023 to March 31, 2024)(Millions of yen)

Equity attributable to owners of parent

Other components of equity

Share capital
Balance as of July 1, 2023
ProfitOther comprehensive income

Total comprehensive income

Issuance of new shares

Changes in share transfer

Purchase of treasury shares
Dividends

Total transactions with owners

Balance as of March 31, 2024

Capital surplus

Treasury shares

7,517

6,470

-

-

-

-

-

-

22

(17)

17

-

-

-

5

7,522

(18)

-

1,188

4

571

-

-

-

-

-

22

-

1,188

-

-

-

-

(2)

7,227

(13)

39

(2)

-

Equity attributable to owners of parent

Other components of equity

Balance as of July 1, 2023
ProfitOther comprehensive income

Remeasurementsof defined benefit
plans
-

-

Total

6,478
-

-

1,764

Issuance of new shares--

Purchase of treasury shares-

Total comprehensive income

Changes in share transfer
Dividends

Total transactions with owners

Balance as of March 31, 2024

-

1,764

-

-

-

-

-

Retainedearnings-

60,40780,873

2,910

-

1,764

40

9,003
9,003
-

-

-

9,003

10,767
45
-

(2)

571
-

-

Non-controllinginterests

Total

-

4

-

(2)

457

-

-

-

6,510

Cash flow hedges

Equity financial
assets measured
at fair value
through othercomprehensive
income

6,039

-

-

Exchangedifferences ontranslation offoreign
operations

(75)
(34)
-

-

-

-

-

1,029

Total
83,784

8,928
1,804

10,733
45
-

(2)

-

(1,883)(1,883)(49)(1,932)

8,243

67,52789,8002,826

92,627-9(1,883)(1,840)(49)(1,889)(4) Condensed Quarterly Consolidated Statement of Cash Flows(Millions of yen)

Cash flows from operating activities
Profit before tax
Depreciation and amortization
Loss (gain) on financial assets measured at fair value throughprofit or loss
Interest and dividend income
Interest expenses
Share of loss (profit) of investments accounted for using
equity method
Loss (gain) on derivatives
Loss (gain) on sale of property, plant and equipment,
intangible assets, and investment property
Decrease (increase) in trade and other receivables
Decrease (increase) in contract assets
Increase (decrease) in trade and other payables
Increase (decrease) in contract liabilities
Increase (decrease) in consumption taxes payable
Increase (decrease) in deposits received
Increase (decrease) in accrued expenses
Increase (decrease) in accounts payable - bonuses
Increase (decrease) in provisions
Other
Sub total
Dividends received
Interest received
Proceeds from insurance income
Interest paid
Income taxes paid
Net cash provided by (used in) operating activities
Cash flows from investing activities
Payments into time deposits
Proceeds from withdrawal of time deposits
Purchase of property, plant and equipment, and investment
property
Proceeds from sale of property, plant and equipment, andinvestment property
Purchase of intangible assets
Purchase of other financial assets
Purchase of shares of subsidiaries and associates
Other
Net cash provided by (used in) investing activities
Cash flows from financing activities
Proceeds from short-term borrowings
Repayments of short-term borrowings
Proceeds from long-term borrowings
Repayments of long-term borrowings
Repayments of lease liabilities
Dividends paid
Other
Net cash provided by (used in) financing activities
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period
Effect of exchange rate changes on cash and cash equivalents
Cash and cash equivalents at end of period

10

For the nine months
ended March 31, 2024
(From July 1, 2023 toMarch 31, 2024)

14,091
4,548(3,702)
(315)
744
(83)

(252)

(71)

(10,346)(22,018)
1,477
300(1,383)240(2,502)
1,174
(599)
(229)
(18,927)
158
235
9
(840)
(3,096)(22,461)(1,281)
1,280(4,222)
230

(212)
(133)
(82)
(24)
(4,445)692,060(669,049)
7,909(3,562)(2,451)(1,898)(2)
23,005(3,901)
31,679(609)
27,168(5) Primary Notes to Condensed Quarterly Consolidated Financial Statements(Notes on Going Concern Assumption)
There is no relevant information.

(Significant Accounting Policies)
The Group’s significant accounting policies are the same as the “Significant Accounting Policies” stated in the latest
securities report submitted by Nippon Koei on September 28, 2023, and there have been no material changes in thefirst nine months ended March 31, 2024.
Income tax expense in the condensed consolidated financial statements is calculated based on the estimated annual
effective tax rate.

(Notes on Significant Changes in Shareholders’ Equity)
There is no relevant information.
(Segment Information)
1. Outline of reportable segments(1) Method of determination of reportable segments
Reportable segments of the Group are determined as segments whose separate financial information isaccessible from among the constituent units of the Group and are periodically used by the Company’s Board of
Directors to determine the allocation of management resources and to evaluate achievements.
The Group has main group companies by products and services under its umbrella. Each main group company
formulates a comprehensive strategy based on the products and services and engages in conducting businessactivities. In line with the above, the Group is composed of segments divided by products and services, witheach main group company serving as the foundation, and the three reportable segments are “Consulting”, “Urban& Spatial Development” and “Energy.”(2) Types of products and services by reportable segment
The “Consulting” engages in business within and outside Japan such as site surveying, planning,
evaluation/assessment, designing, and construction management. It operates in the fields such as rivers andwater resources, water and sewage, agricultural and rural development, dams and power generation,transportation (roads, railroads, ports and airports), urban and regional development, geology, disasterprevention, sand control, environment, information systems.
“Urban & Spatial Development” engages in the structuring, planning, design, and operation of urban andspatial development business.
The “Energy” engages in manufacturing and sale of electric power equipment and control devices, planning,
design, construction and construction management of mechanical, electrical and communication facilities aswell as the energy management business utilizing distributed energy resources.
2. Information about reportable segments
The internal intersegment revenue or transfers are based on the transaction price determined after pricenegotiations taking into consideration the market price.

11

For the nine months ended March 31, 2024 (from July 1, 2023 to March 31, 2024)

Revenue from external customers

Intersegment revenue and transfers
Segment profit

Urban & Spatial
Development

Consulting

Revenue

Total

32,31021,756

114,898

60,99432,56722,345

115,907

256

9,505

Finance income

Energy60,831

162

Total(Millions of yen)

Reportable Segments

2,063

589

2,309

1,008

13,877

Finance costs

Profit before tax
Others(Note1)

Revenue

Revenue from external customers

Intersegment revenue and transfers
Segment profit

Total

Finance income

Adjustments(Note 2)

Total

801

115,700

2,415

118,322

1,614

520

Finance costs

Consolidated-

115,700(2,622)

115,700

2,622(2,622)

14,398(487)-

13,911
924(744)

Profit before tax

14,091

Notes: 1. The category of “Others” includes revenues from constituent units that have not earned revenues or earn only incidental
revenues.
2. “Adjustments” is mainly company-wide expenses not allocated to segments and elimination of transaction between segments.

(Significant Subsequent Events)
There is no relevant information.

12

3. Other Information(1) Status of Orders and Revenue
By period_
Category/Segment
Orders received

Consulting

Urban & Spatial Development
EnergyOthersFor the nine months ended
March 31, 2023

For the nine months ended
March 31, 2024

For the fiscal year ended
June 30, 2023

Amount(Millions of yen)

Composition(%)

Amount(Millions of yen)

Composition(%)

Amount(Millions of yen)

Composition(%)

27,71930.1

32,21830.842,56630.6

51,087
12,854
363

55.5
14.0
0.4

56,35453.9(Note 4)77,414

55.6

15,68415.0

18,827

13.5

324

0.3

457

0.3

Total

92,023100.0

104,582

100.0

139,265

100.0

Urban & Spatial Development

27,72227.0

32,31027.9

38,072

26.9

Revenue 1

Consulting
EnergyOthers62,364
11,716
831

60.8
11.4
0.8

61,461

21,127
801

53.1

18.3
0.7

85,03560.0

17,339

12.3

1,080

0.8

Total

102,634

100.0

115,700

100.0

141,527

100.0

Urban & Spatial Development

27,72127.0

32,31027.9

38,071

26.9

Revenue 2

Consulting
EnergyOthers

14,575831

Total

By period_

Foreign exchange andother adjustments

Category/Segment

59,506

Consulting

Urban & Spatial Development
EnergyOthers
Total

58.0

14.2
0.8

102,634

100.0

Amount(Millions of yen)

Composition(%)

For the nine months ended
March 31, 2023
(2,858)(255)

21,756
801

52.6
18.8
0.7

115,700

100.0

Amount(Millions of yen)

Composition(%)

For the nine months ended
March 31, 2024
3,284

20,855

14.7

1,080

0.8

141,527

100.0

Amount(Millions of yen)

Composition(%)

For the fiscal year ended
June 30, 2023

90

(0)

5,549

57.6

2,387

831

-

81,519

2,373

1,433

49

(3,064)60,831-

4,852

126,73969.7

134,17268.3

135,807

68.3

Energy24,633

13.5

23,17911.8

25,495

12.8

Outstanding Orders

Consulting

Urban & Spatial Development
OthersTotal

30,511
1

181,884

16.8
0.0

100.0

38,993-

196,344

19.9
-

100.0

37,651
1

198,956

Notes: 1. The above amounts are for external customers, and do not include inter-segment transactions or transfers.
2. Revenue 1 is by segment which received orders. Revenue 2 is by segment which provided services.
3. Foreign exchange and other adjustments include those related to exchange differences and outstanding order revisions.
4. The above amounts include the outstanding orders at the start of consolidation of NIPPON KOEI MOBILITY SDN.BHD.
which was consolidated from the first quarter of the previous fiscal year.
5. As described in “1. Qualitative Information on Quarterly Financial Results,” there has been no substantial change in the scopeof Nippon Koei’s conventional consolidated group. Therefore, Nippon Koei’s consolidated results for the nine months ended
March 31, 2023 and those for the fiscal year ended June 30, 2023 have been used as comparative information. For comparison,
the Company made an adjustment of reclassifying its subsidiary El Koei Co., Ltd. from the Consulting business segment toOthers.

13

18.9
0.0

100.0