Disclaimer: This document is an English translation of the original Japanese document and has been preparedfor reference purposes only. In the event of any discrepancy between the English translation andthe original Japanese document, the latter shall prevail.

Consolidated Financial Results
for the Three Months Ended June 30, 2024
[Japanese GAAP]
August 9, 2024
Company name: KATO WORKS CO., LTD.
Stock exchange listing: Tokyo Stock Exchange
Code number: 6390
URL: https://www.kato-works.co.jp
Representative: Kimiyasu Kato, President and Representative Director
Contact: Hidetada Yanagihara, Executive Officer and General Manager, Finance Control Department
Phone: +81-3-3458-1130
Scheduled date of commencing dividend payments: ‒Availability of supplementary briefing material on financial results: Available
Schedule of financial results briefing session: Not scheduled(Amounts of less than one million yen are rounded down.)
1. Consolidated Financial Results for the Three Months Ended June 30, 2024 (April 1, 2024 - June 30, 2024)(1) Consolidated Operating Results(% indicates changes from the previous corresponding period.)
Profit attributable toNet sales
Operating profit
Ordinary profit
owners of parent
Three months ended
Million yen%
Million yen%
Million yen%
Million yen%
June 30, 2024
10,823 (17.2)(78)–
438 (46.2)(252)–
June 30, 2023
13,076
11.9
190
–
814
566.0
631
487.4
(Note) Comprehensive income: Three months ended June 30, 2024: ¥429 million [(58.0%)]
Three months ended June 30, 2023: ¥1,022 million [11.5%]
DilutedBasic earnings
earnings
per shareper share
Three months ended
YenYenJune 30, 2024
(21.54)–
June 30, 2023
53.90–
(2) Consolidated Financial Position
Total assets

Net assets

Million yen

101,141
As of June 30, 2024
105,330
As of March 31, 2024
(Reference) Equity: As of June 30, 2024: ¥51,390 million
As of March 31, 2024: ¥50,414 million

1Equity ratio

Million yen%

51,45351,55150.8
47.9

2. Dividends
Annual dividends
1st quarter-end

2nd quarter-end

3rd quarter-end

Yen

Yen

Yen

Yen

Yen

–

45.00

65.00

–

35.00

70.00

Fiscal year ended–
20.00
March 31, 2024
Fiscal year ending–
March 31, 2025
Fiscal year ending
March 31, 2025
35.00
(Forecast)(Note) Revision to the forecast for dividends announced most recently: Yes

Year-endTotal

3. Consolidated Financial Results Forecast for the Fiscal Year Ending March 31, 2025 (April 1, 2024 March 31, 2025)(% indicates changes from the previous corresponding period.)
Profit attributable
Basic earnings
Net sales
Operating profit
Ordinary profit
to owners ofper shareparent
Million yen%Million yen% Million yen% Million yen

Full year
70,00021.7
2,100 27.0
1,500 ሺ41.8)(Note) Revision to the financial results forecast announced most recently: Yes2(5,400)%–Yenሺ460.88)

* Notes:(1) Significant changes in the scope of consolidation during the period: None
Newly included: – companies ( – )Excluded:– companies ( – )(2) Accounting methods adopted particularly for the preparation of quarterly consolidated financial statements:
None(3) Changes in accounting policies, changes in accounting estimates and retrospective restatement
1) Changes in accounting policies due to the revision of accounting standards: None
2) Changes in accounting policies other than 1) above: None
3) Changes in accounting estimates: None
4) Retrospective restatement: None
(4) Total number of shares issued and outstanding (common stock)1) Total number of shares issued and outstanding at the end of the period (including treasury shares):
June 30, 2024:
11,743,587 shares
March 31, 2024:
11,743,587 shares2) Total number of treasury shares at the end of the period:
June 30, 2024:
26,855 shares
March 31, 2024:
26,853 shares
3) Average number of shares during the period:
Three months ended June 30, 2024:
Three months ended June 30, 2023:

11,716,733 shares
11,717,046 shares* Review of the Japanese-language originals of the attached consolidated quarterly financial statements bycertified public accountants or an audit firm: Yes (voluntary)* Explanation on the proper use of financial results forecast and other notes
The financial results forecast and other forward-looking statements described herein are based on the information
currently available to the Company and certain assumptions that the Company considers reasonable, and actual
financial results may significantly differ from the forecast and statements due to various factors.
For the assumptions underlying the financial results forecast and the notes on the use of the financial results
forecast, please see “(3) Explanation on Consolidated Financial Results Forecast and Other Forward-looking
Information” under “1. Overview of Operating Results, etc.” on page 4 of the Attachment.

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