May 30, 2024

Company name: DKK Co., Ltd.
Representative: Tadatoshi Kondo, President & Representative Director(Securities code: 6706, Tokyo Stock Exchange Prime Market)
Contact: Takashi Asai, Director, Managing Executive Officer(TEL. +81-3-3216-1671)(Correction/numerical data correction) Partial correction to the “Consolidated Financial Results
for the Fiscal Year Ended March 31, 2024 (Under Japanese GAAP)”
We found errors in the “Consolidated Financial Results for the Fiscal Year Ended March 31, 2024 (Under JapaneseGAAP)” announced May 10, 2024. As such, we are announcing the following corrections. As some numerical data(XBRL data) have also been corrected, we are also sending the corrected numerical data.
１. Reason for correction
We found errors in the amounts of deferred tax assets and deferred tax liabilities stated in the consolidated balance
sheet and the calculation for the consolidated statement of comprehensive income of “Consolidated Financial Results
for the Fiscal Year Ended March 31, 2024 (Under Japanese GAAP)” after we submitted it. We are thus correcting
them.
Note that these corrections have no impact on the consolidated statement of income, the consolidated statement ofchanges in equity, and the consolidated statement of cash flows.
２. Corrections
Underlines indicate corrections.

-1-Consolidated Financial Results for the Fiscal Year Ended March 31, 2024
(Under Japanese GAAP)＜Summary information＞
1. Consolidated financial results for the fiscal year ended March 31, 2024 (from April 1, 2023 to March 31, 2024)(1) Consolidated operating results【Before】（Percentages indicate year-on-year changes.）
Net income attributable toshareholders of parent
Net sales
Operating income
Ordinary income
company
Millions of yen
Fiscal year ended
28,864
March 31, 2024
Fiscal year ended
31,817
March 31, 2023
Note:Comprehensive Fiscal year ended
incomeMarch 31, 2024

% Millions of yen%

Millions of yen%

Millions of yen%(1,537)-(1,977)-(1,219)-(1,181)-(9.3)(1,787)-(6.3)(1,510)-(848) Millions of yen (-%)

Fiscal year ended(841) Millions of yen
March 31, 2023(-%)

【After】

Net sales
Millions of yen
Fiscal year ended
28,864
March 31, 2024
Fiscal year ended
31,817
March 31, 2023
Note:Comprehensive Fiscal year ended
incomeMarch 31, 2024

（Percentages indicate year-on-year changes.）
Net income attributable toshareholders of parent
Ordinary income
company

Operating income% Millions of yen
(9.3)
(6.3)

%

Millions of yen%

Millions of yen%-(1,537)-(1,977)-(1,787)-(1,510)(842) Millions of yen (-%)

(2) Consolidated financial position【Before】
Total assets
Millions of yen
Fiscal year ended
54,906
March 31, 2024
Fiscal year ended
55,134
March 31, 2023

Net assets
Millions of yen(1,219)-(1,181)-

Fiscal year ended(841) Millions of yen (-%)
March 31, 2023

Equity ratio%

Net assets per shareyen

38,72369.0

3,917.44

41,80174.8

3,942.82%

Net assets per shareyen【After】

Fiscal year ended
March 31, 2024
Fiscal year ended
March 31, 2023

Total assets
Millions of yen

Net assets
Millions of yen

55,23738,72368.6

3,917.44

55,13441,80174.8

3,942.82-2-

Equity ratio（Page 1 of Attachment）○ Table of Contents of Attachment【Before】＜Omitted＞(5) Notes to consolidated financial statements .......................................................................................................................
(Notes on going concern assumptions) ............................................................................................................................
(Changes in accounting policies) .....................................................................................................................................
(Additional information) ..................................................................................................................................................
(Segment information, etc.) ..............................................................................................................................................
(Per-share information) ....................................................................................................................................................
(Significant events after balance-sheet date) ....................................................................................................................
＜Omitted＞

15
15
15
15
16
21
21

【After】＜Omitted＞(5) Notes to consolidated financial statements .......................................................................................................................
(Notes on going concern assumptions) ..............................................................................................................................
(Changes in accounting policies) .......................................................................................................................................
(Change in method of presentation) ...................................................................................................................................
(Additional information) ....................................................................................................................................................
(Segment information, etc.) ...............................................................................................................................................
(Per-share information) ......................................................................................................................................................
(Significant events after balance-sheet date) ......................................................................................................................
＜Omitted＞

-3-

15
15
15
15
15
16
21
21

（Page 3 of Attachment）
1. Summary of operating results, etc.
(2) Summary of financial position for the fiscal year
【Before】
Total assets at the end of the current consolidated fiscal year decreased 227 million yen from a year earlier to 54,906 million yen.
Current assets decreased 2,360 million yen from the end of the previous fiscal year to 38,302 million yen. The main factors weredecreases of 693 million yen in cash and deposits and 1,948 million yen in accounts receivable including notes receivable, despite
an increase of 659 million yen in inventories.
Non-current assets increased 2,132 million yen from the end of the previous fiscal year to 16,604 million yen. The main factors
were increases of 1,689 million yen in intangible assets, 599 million yen in net defined benefit assets, and 1,000 million yen in
long-term time deposits, despite a decrease of 1,341 million yen in property, plant, and equipment.
Current liabilities increased 1,170 million yen from the end of the previous fiscal year to 10,338 million yen. The main factors
were increases of 2,200 million yen in short-term loans payable, despite decreases of 693 million yen in accounts payable
including notes payable and 515 million yen in contract liabilities.
Fixed liabilities increased 1,680 million yen from the end of the previous fiscal year to 5,845 million yen. The main factors wereincreases of 1,781 million yen in long-term unearned revenue, despite a decrease of 106 million yen in net defined benefit liability.
Net assets decreased 3,078 million yen from the end of the previous fiscal year to 38,723 million yen. The main factors weredecreases of 5,448 million yen in retained earnings, despite increases in net assets due to increases of 479 million yen in valuationdifference on available-for-sale securities, 375 million yen in foreign currency translation adjustment, and 978 million yen intreasury stock due to purchase and cancellation of treasury stock.
【After】
Total assets at the end of the current consolidated fiscal year increased 103 million yen from a year earlier to55,237 million yen.
Current assets decreased 2,360 million yen from the end of the previous fiscal year to 38,302 million yen. The main factors weredecreases of 693 million yen in cash and deposits and 1,948 million yen in accounts receivable including notes receivable, despite
an increase of 659 million yen in inventories.
Non-current assets increased 2,463 million yen from the end of the previous fiscal year to 16,935 million yen. The main factors
were increases of 1,689 million yen in intangible assets, 285 million yen in deferred tax assets, 599 million yen in net defined
benefit assets, and 1,000 million yen in long-term time deposits, despite a decrease of 1,341 million yen in property, plant, andequipment.
Current liabilities increased 1,170 million yen from the end of the previous fiscal year to 10,338 million yen. The main factors
were increases of 2,200 million yen in short-term loans payable, despite decreases of 693 million yen in accounts payable
including notes payable and 515 million yen in contract liabilities.
Fixed liabilities increased 2,011 million yen from the end of the previous fiscal year to 6,175 million yen. The main factors wereincreases of 339 million yen in deferred tax liabilities and 1,781 million yen in long-term unearned revenue, despite a decreaseof 106 million yen in net defined benefit liability.
Net assets decreased 3,078 million yen from the end of the previous fiscal year to 38,723 million yen. The main factors weredecreases of 5,448 million yen in retained earnings, despite increases in net assets due to increases of 479 million yen in valuationdifference on available-for-sale securities, 375 million yen in foreign currency translation adjustment, and 978 million yen intreasury stock due to purchase and cancellation of treasury stock.

-4-

（Page 6-7 of Attachment）
3. Consolidated financial statements and major notes(1) Consolidated balance sheet【Before】(Millions of yen)Previous consolidated fiscal year Current consolidated fiscal year
(March 31, 2023)(March 31, 2024)
AssetsCurrent assets
Cash and deposits
Notes receivable-trade
Electronically recorded monetary claims-operating
Accounts receivable from completed construction
contracts
Accounts receivable-trade
Contract assets
Costs on uncompleted construction contracts
Other inventories
Other Businesses
Allowance for doubtful accounts
Total current assets
Non-current assets
Property, plant, and equipment
Buildings and structures
Machinery, equipment, and vehicles
Tools, furniture, and fixtures
Land
Lease assets
Construction in progress
Accumulated depreciation
Total property, plant, and equipment
Intangible assets
Goodwill
Technology-related assets
Other Businesses
Total Intangible assets
Investments and other assets
Investment securities
Long-term loans receivable
Net defined benefit assets
Long-term time deposits
Deferred tax assets
Other Businesses
Allowance for doubtful accounts
Total investments and other assets
Total non-current assets
Total assets-5-

19,759419
1,537

19,066
292
1,394

5,108

3,759

3,175
3,715
17
5,720
1,211
(2)
40,662

3,974
2,586
39
6,358
890
(59)
38,302

11,179
9,799
7,475
2,251
268
169
(24,614)
6,529

10,824
9,474
6,604
2,221
245
88
(24,269)
5,188

598
598

936
965
386
2,287

4,549
1
831
886
1,123
(47)
7,344
14,472
55,134

4,554
1
1,431
1,000
841
1,347
(47)
9,128
16,60454,906

(Millions of yen)Previous consolidated fiscal year Current consolidated fiscal year
(March 31, 2023)(March 31, 2024)
Liabilities
Current liabilities
Notes payable, accounts payable for construction
contracts, and others
Short-term loans payable
Long-term loans payable to be repaid within a year
Lease obligations
Income taxes payable
Contract liabilities
Allowance for warranties on completed
construction contracts
Allowance for product warranties
Allowance for employees’ bonuses
Allowance for directors’ bonuses
Allowances for losses on construction contracts
Allowances for losses on liquidation of subsidiaries
and affiliates
Allowances for environmental measures
Asset retirement obligations
Other Businesses
Total current liabilities
Fixed liabilities
Long-term loans payable
Lease obligations
Allowance for product warranties
Allowances for share-based remuneration for
directors and corporate auditors
Allowances for environmental measures
Net defined benefit liability
Asset retirement obligations
Long-term unearned revenue
Other Businesses
Total fixed liabilities
Total liabilities
Net assets
Shareholders’ equity
CapitalCapital surplus
Retained earnings
Treasury stock
Total shareholders’ equity
Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
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

-6-

4,045

3,352

2,200
90
48
116
728

4,400
127
42
211
213

18

87

83
662
9
6

42
530
11
27

76

14

1,079
9,168

149
16
1,112
10,338

1,260
75
18

1,250
64
5

75

89

2,626
49
58
4,164
13,332

50
2,520
40
1,781
41
5,845
16,183

8,774
9,693
25,019(3,897)39,5898,774
9,693
19,570(2,919)35,119

736
2
494
424
1,658
553
41,801
55,134

1,216
870
677
2,763
840
38,72354,906

【After】(Millions of yen)Previous consolidated fiscal year Current consolidated fiscal year
(March 31, 2023)(March 31, 2024)
AssetsCurrent assets
Cash and deposits
Notes receivable-trade
Electronically recorded monetary claims-operating
Accounts receivable from completed construction
contracts
Accounts receivable-trade
Contract assets
Costs on uncompleted construction contracts
Other inventories
Other Businesses
Allowance for doubtful accounts
Total current assets
Non-current assets
Property, plant, and equipment
Buildings and structures
Machinery, equipment, and vehicles
Tools, furniture, and fixtures
Land
Lease assets
Construction in progress
Accumulated depreciation
Total property, plant, and equipment
Intangible assets
Goodwill
Technology-related assets
Other Businesses
Total Intangible assets
Investments and other assets
Investment securities
Long-term loans receivable
Net defined benefit assets
Long-term time deposits
Deferred tax assets
Other Businesses
Allowance for doubtful accounts
Total investments and other assets
Total non-current assets
Total assets-7-

19,759419
1,537

19,066
292
1,394

5,108

3,759

3,175
3,715
17
5,720
1,211
(2)
40,662

3,974
2,586
39
6,358
890
(59)
38,302

11,179
9,799
7,475
2,251
268
169
(24,614)
6,529

10,824
9,474
6,604
2,221
245
88
(24,269)
5,188

598
598

936
965
386
2,287

4,549
1
831
886
1,123
(47)
7,344
14,472
55,134

4,554
1
1,431
1,000
1,172
1,347
(47)
9,459
16,93555,237

(Millions of yen)Previous consolidated fiscal year Current consolidated fiscal year
(March 31, 2023)(March 31, 2024)
Liabilities
Current liabilities
Notes payable, accounts payable for construction
contracts, and others
Short-term loans payable
Long-term loans payable to be repaid within a year
Lease obligations
Income taxes payable
Contract liabilities
Allowance for warranties on completed
construction contracts
Allowance for product warranties
Allowance for employees’ bonuses
Allowance for directors’ bonuses
Allowances for losses on construction contracts
Allowances for losses on liquidation of subsidiaries
and affiliates
Allowances for environmental measures
Asset retirement obligations
Other Businesses
Total current liabilities
Fixed liabilities
Long-term loans payable
Lease obligations
Allowance for product warranties
Allowances for share-based remuneration for
directors and corporate auditors
Allowances for environmental measures
Net defined benefit liability
Asset retirement obligations
Long-term unearned revenue
Deferred tax liabilities
Other Businesses
Total fixed liabilities
Total liabilities
Net assets
Shareholders’ equity
CapitalCapital surplus
Retained earnings
Treasury stock
Total shareholders’ equity
Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
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

-8-

4,045

3,352

2,200
90
48
116
728

4,400
127
42
211
213

18

87

83
662
9
6

42
530
11
27

76

14

1,079
9,168

149
16
1,112
10,338

1,260
75
18

1,250
64
5

75

89

2,626
49
0
58
4,164
13,332

50
2,520
40
1,781
339
32
6,175
16,514

8,774
9,693
25,019(3,897)39,5898,774
9,693
19,570(2,919)35,119

736
2
494
424
1,658
553
41,801
55,134

1,216
870
677
2,763
840
38,72355,237

（Page 10 of Attachment）
3. Consolidated financial statements and major notes(2) Consolidated statement of income and consolidated statement of comprehensive income（Consolidated statement of comprehensive income）【Before】(Millions of yen)Previous consolidated fiscal year
(from April 1, 2022
to March 31, 2023)

Current consolidated fiscal year
(from April 1, 2023
to March 31, 2024)(1,265)(1,991)

(836)

(870)

Net loss
Other comprehensive income
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Foreign currency translation adjustment
Remeasurements of defined benefit plans, net of tax
Total other comprehensive income
Comprehensive income(Breakdown)Comprehensive income attributable to shareholders ofparentComprehensive income attributable to non-controllinginterests

(136)
(35)
489
106
424
(841)

(4)

479
(2)
413
252
1,142
(848)

22

【After】(Millions of yen)Previous consolidated fiscal year
(from April 1, 2022
to March 31, 2023)

Current consolidated fiscal year
(from April 1, 2023
to March 31, 2024)(1,265)(1,991)

(836)

(864)

Net loss
Other comprehensive income
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Foreign currency translation adjustment
Remeasurements of defined benefit plans, net of tax
Total other comprehensive income
Comprehensive income(Breakdown)Comprehensive income attributable to shareholders ofparentComprehensive income attributable to non-controllinginterests

(136)
(35)
489
106
424
(841)

(4)

-9-

479
(2)
418
252
1,148
(842)

22

（Page 15 of Attachment）(5) Notes to consolidated financial statements【Before】＜Omitted＞(Changes in accounting policies)(Changes in inventory valuation)
The Company had adopted the moving-average cost method for valuation of inventories held as raw materials andsupplies; however, at the beginning of the current consolidated fiscal year, the Company changed the method to the grossaverage cost method.
The purpose of the change is to reflect more appropriate periodic profit and loss, taking into account longer cycles of raw
materials and supplies and changes in their procurement prices.
The effect of the policy change on the past period is minor.
(Additional information)(Share-based compensation scheme for directors)
The Company and some of its consolidated subsidiaries have a share-based compensation scheme (the “Scheme”
hereafter) for their directors, excluding outside directors, with a purpose of establishing a clear connection between
directors’ compensation and stock value of the Company and motivating them to contribute to a medium- to long-term
increase in earnings and corporate value.
(1) Overview of transactions
Under the Scheme, the Company’s shares are held in the account of an employee stock ownership plan (ESOP) trust for
officers (the “Trust” hereafter) established on Company funds and the number of shares corresponding to the points
assigned to each director are granted to the director through the Trust in accordance with the share-granting rules
established by the Company’s Board of Directors and those of some of its consolidated subsidiaries. Directors are granted
the Company’s shares when they retire from directorship, in principle.
(2) The Company’s shares remaining in the trust account
The Company’s shares remaining in the trust account are recognized as treasury stock under net assets at the book value
in the trust account (excluding associated expenses). The book value and number of such treasury stock were 196 million
yen and 79,367 shares at the end of the previous consolidated fiscal year, and 185 million yen and 74,918 shares at theend of the current consolidated fiscal year.
【After】＜Omitted＞(Changes in accounting policies)(Changes in inventory valuation)
The Company had adopted the moving-average cost method for valuation of inventories held as raw materials andsupplies; however, at the beginning of the current consolidated fiscal year, the Company changed the method to the grossaverage cost method.
The purpose of the change is to reflect more appropriate periodic profit and loss, taking into account longer cycles of raw
materials and supplies and changes in their procurement prices.
The effect of the policy change on the past period is minor.
(Change in method of presentation)(Consolidated balance sheet)
Beginning with the current fiscal year, we decided to indicate “deferred tax liabilities,” which was included in “Other
Businesses” under “Fixed liabilities” in the previous fiscal year, as a separate line item because it increased in significancein terms of amount. We rearranged the financial statements of the previous consolidated fiscal year to reflect this change
in presentation.
As a result, the 0 million yen presented in “Other Businesses” under “Fixed liabilities” in the consolidated balance sheet
for the previous fiscal year has been reclassified as “Deferred tax liabilities” in an amount of 0 million yen.

- 10 -

(Additional information)(Share-based compensation scheme for directors)
The Company and some of its consolidated subsidiaries have a share-based compensation scheme (the “Scheme”
hereafter) for their directors, excluding outside directors, with a purpose of establishing a clear connection between
directors’ compensation and stock value of the Company and motivating them to contribute to a medium- to long-term
increase in earnings and corporate value.
(1) Overview of transactions
Under the Scheme, the Company’s shares are held in the account of an employee stock ownership plan (ESOP) trust for
officers (the “Trust” hereafter) established on Company funds and the number of shares corresponding to the points
assigned to each director are granted to the director through the Trust in accordance with the share-granting rules
established by the Company’s Board of Directors and those of some of its consolidated subsidiaries. Directors are granted
the Company’s shares when they retire from directorship, in principle.
(2) The Company’s shares remaining in the trust account
The Company’s shares remaining in the trust account are recognized as treasury stock under net assets at the book value
in the trust account (excluding associated expenses). The book value and number of such treasury stock were 196 million
yen and 79,367 shares at the end of the previous consolidated fiscal year, and 185 million yen and 74,918 shares at theend of the current consolidated fiscal year.

- 11 -

（Page 16-18 of Attachment）(5) Notes to consolidated financial statements【Before】（Segment information, etc）
【Segment information】＜Omitted＞
3

Information on amounts of net sales, profit/loss, assets, liabilities, etc. by reportable segment

Current consolidated fiscal year (from April 1, 2023 to March 31, 2024)(Millions of yen)
Reportable segment

Amountrecorded in
Adjustments
consolidated(Note) 2
financialstatements(Note)3

Others(Note) 1

Total

28,759104

28,864-

28,864

-

30

160

191

-

19,167

9,623

28,790265

29,056(191)

28,864

(56)

1,023

966

123

1,089

22,256

10,60132,857608

33,466(2,877)
21,439(1,787)

Depreciation

644

304

948

61

1,009

193

1,203

Depreciation of goodwill

85

-

85

-

85

-

85

936

-

936

-

936

-

936

1,456

848

2,304

15

2,320

62

2,383

Radio
Telecommunication
Frequency
Business
Business

Total

19,1369,623

30

Net sales
Sales to external customers
Intersegment sales or transfers
Total
Segment income (loss)
Segment assets(191)

54,906

Other items

Balance of undepreciatedgoodwill
Increase in property, plant, andequipment and intangible assets(Notes) 1

The “Others” segment, which is not included in reportable segments, includes equipment leasing and electric powersales businesses.

2

Details of adjustments are as follows.
(1) The segment income adjustment of (2,877) million yen includes (65) million yen in elimination of intersegment
transactions and (2,811) million yen in corporate expenses that are not allocated to any reportable segment.
Corporate expenses are mainly general and administrative expenses that are not attributable to any reportablesegments.
(2) Adjustment to segment assets is a corporate asset that is not allocated to reportable segments. Corporate assets areprimarily the Company’s cash and deposits, etc. of the headquarters that are not allocated to reportable segments.
(3) Adjustment to depreciation is a corporate expense that is not allocated to reportable segments. Corporate expenses
are mainly general and administrative expenses that are not attributable to any reportable segments.
(4) Adjustment to increase in property, plant, and equipment and intangible assets is the amount of capital
expenditures of the corporate assets that is not allocated to reportable segments. Corporate assets are mainly capital
expenditures at the headquarters that are not attributable to any reportable segments.

3

Adjustments are made to reconcile segment income (loss) with operating loss in the consolidated statement of income.

- 12 -

【After】（Segment information, etc）
【Segment information】＜Omitted＞
3

Information on amounts of net sales, profit/loss, assets, liabilities, etc. by reportable segment

Current consolidated fiscal year (from April 1, 2023 to March 31, 2024)
Reportable segment(Millions of yen)Amountrecorded in
Adjustments
consolidated(Note) 2
financialstatements(Note) 3

Others(Note) 1

Total

28,759104

28,864-

28,864

-

30

160

191

-

19,167

9,623

28,790265

29,056(191)

28,864

(56)

1,023

966

123

1,089

22,448

10,601

33,049608

33,658(2,877)
21,579(1,787)

Depreciation

644

304

948

61

1,009

193

1,203

Depreciation of goodwill

85

-

85

-

85

-

85

936

-

936

-

936

-

936

1,456

848

2,304

15

2,320

62

2,383

Radio
Telecommunication
Frequency
Business
Business

Total

19,1369,623

30

Net sales
Sales to external customers
Intersegment sales or transfers
Total
Segment income (loss)
Segment assets(191)

55,237

Other items

Balance of undepreciatedgoodwill
Increase in property, plant, andequipment and intangible assets(Notes) 1
2

The “Others” segment, which is not included in reportable segments, includes equipment leasing and electric powersales businesses.
Details of adjustments are as follows.
(1) The segment income adjustment of (2,877) million yen includes (65) million yen in elimination of intersegment
transactions and (2,811) million yen in corporate expenses that are not allocated to any reportable segment.
Corporate expenses are mainly general and administrative expenses that are not attributable to any reportablesegments.
(2) Adjustment to segment assets is a corporate asset that is not allocated to reportable segments. Corporate assets areprimarily the Company’s cash and deposits, etc. of the headquarters that are not allocated to reportable segments.
(3) Adjustment to depreciation is a corporate expense that is not allocated to reportable segments. Corporate expenses
are mainly general and administrative expenses that are not attributable to any reportable segments.
(4) Adjustment to increase in property, plant, and equipment and intangible assets is the amount of capital
expenditures of the corporate assets that is not allocated to reportable segments. Corporate assets are mainly capital

3

expenditures at the headquarters that are not attributable to any reportable segments.
Adjustments are made to reconcile segment income (loss) with operating loss in the consolidated statement of income.

End- 13 -