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

Consolidated Financial Results
for the Third Quarter Ended December 31,2023[IFRS]
February 13, 2024
Tokyo Stock Exchange Growth,Company name:
PORT INC.
Stock exchange listing:
Fukuoka Stock Exchange Q-Board
Securities code:
7047
URL: https://www.theport.jp/Representative:
Hirofumi Kasuga, President and CEO
Managing Executive Officer andInquiries:
Taku Tsujimoto,General Manager of Finance and IR Department
TEL: +81-3-5937-6466
Dividend payable date (as planned):―
Annual securities report filing date (as planned): 2024-2-13
Supplemental material of annual results:
Yes
Convening briefing of annual results:
Yes(Amounts of less than one million yen are rounded down.)

1. Consolidated Financial Results for the Third Quarter Ended December 31,2023(April 1, 2023 to December 31,2023)(1) Consolidated Operating Results(cumulative)(% indicates changes from the previous corresponding period.)

Sales revenue
Nine months ended

Millionyen%

December 31,2023
December 31,2022

11,391
7,973

42.9
80.6

EBITDA※1
Millionyen

Millionyen%

2,100 57.1
1,337 228.3

Quarterly income
attributable to theowner of the parentcompany
Nine months ended

EBITDA including
future income※2
Millionyen

2,660 85.3
1,436 252.6

Quarterlycomprehensive
income Totalamount%Millionyen%

Operatingincome
Millionyen

Pre-tax income%

1,772 57.6
1,124 336.1

Millionyen%

1,714 56.3
1,097 362.7

Quarterlyincome
Millionyen%

1,053 24.6
845 421.9

Quarterly Quarterly diluted
earnings per
earnings per
share
share%Yen

Yen

December 31,2023
980
34.3
1,096
31.0
81.21
77.94
December 31,2022
729
350.1
836 417.9
65.55
63.77
※1 EBITDA＝Operating income＋Depreciation＋Loss on disposal of fixed assets and valuation gains/losses + Sharebased compensation expense※2 EBITDA including future income＝EBITDA+ expected future income from stock deals closed in the current period(2) Consolidated Financial Position
Total assets

As of December 31,2023
As of March 31, 2023

Net assets

Ratio of equity
Equity attributable
attributable toto owners of parent owners of parent tototal assets

Million yen

Million yen

Million yen%

15,588
11,435

6,589
4,019

6,532
3,242

41.9
28.4

―1―2. Dividends
Annual dividends
1st
2nd
3rd
Year-endquarter-end quarter-end quarter-end

Total

Fiscal year ended

Yen

Yen

Yen

Yen

Yen

March 31, 2023
March 31, 2024
Fiscal year ending
March 31, 2024
(Forecast)

――

0.00
0.00

―
―

0.00

0.00

2.00

2.00

3. Consolidated Financial Results Forecast for the Fiscal Year Ending March 31, 2024
(April 1, 2023 to March 31, 2024)(% indicates changes from the previous corresponding period.)

Sales revenue

Fullyear

EBITDA
includingfutureincomeEBITDA

Millionyen%

Millionyen%

16,20042.5

2,85041.8

Millionyen

Operatingincome%3,850 77.5

Millionyen

Net income

Net income
Basicattributableearnings
to owners ofper shareparentMillionyen

Millionyen

Pre-tax
income%Millionyen%

2,400 41.3 2,340 41.1%

1,640 33.1%

Yen

1,570 46.1

130.09*Notes:(1) Material changes in subsidiaries during this period: None
(Changes in scope of consolidations resulting from changes in specified subsidiaries)(2) Changes in accounting policies, changes in accounting estimates and retrospective
restatement
None1) Changes in accounting policies required by IFRS:
2) Changes in accounting policies other than 1) above:None3) Changes in accounting estimates:

None(3) Total number of issued shares (common shares)
1)Total number of issued shares at the end of the period (including treasury shares):
As of December 31,2023:

13,793,790 shares

As of March 31,2023:

12,130,220 shares

2)Total number of treasury shares at the end of the period:
As of December 31,2023:
As of March 31,2023:

744,103 shares
1,002,159 shares

3)Average number of shares during the period:
Nine months ended December 31,2023:

12,068,506 shares

Nine months ended December 31,2022:

11,130,732 shares* These quarterly financial results are not subject to quarterly review by certified public accountants or an audit
firm.
* Explanation of the proper use of financial results forecast and other notes
The forecasts above are based on the judgments made in accordance with information currently available.
Forecasts therefore include risks and uncertainties. Actual figures may differ from these forecasts due tosubsequent changes in circumstances.

―2―