Asgent, Inc.

Summary of Non-Consolidated Financial Results
Financial Highlights(For the 3Months Ended June 30, 2024)

Listed Company Name: Asgent, Inc.
Listing Exchange: Standard
Security Code No:4288
URL: https://www.asgent.co.jp/
Representative: Takahiro Sugimoto
President & CEO
Enquiries:

Takahiko Akiyama

Corporate Planning Department Manager

TEL:+81-3-6853-7401

1. Business Results(1) Operating Results
Note: Figures less than one million yen omitted, except for EPS

For the Year EndedNet sales

Operating Income

Ordinary income

Net income

Millions of yen

Millions of yen

Millions of yen

Millions of yen△88△97△97

Jun. 30, 2024

660

Jun. 30, 2023

697

△5.2%

△19.9%

－

△44－

－△39－

△44－
－

Note: the% value represents the changes from the same quarter of the previous year

Basic EPS

Diluted EPS

Yen

Yen

△25.66－

For the 3Months Ended

Jun. 30, 2024
Jun. 30, 2023

△11.55－(2) Financial Conditions

Total Assets

Shareholders’ Equity

Shareholders’Equity ratio

As ofMillions of yen

Millions of yen%

Jun. 30, 2024

1,744

680

39.0%

Mar. 31, 2024

1,659

777

46.8%

(3) Forecast for the Financial Results ( For the year ending March 31, 2025 )For period ending

Mar. 31, 2025

Net sales

Operatind income

Ordinary income

Net income

EPS

Millions of yen

Millions of yen

Millions of yen

Millions of yen

Yen

3,000

26.6%

50－50－50－

13.10

2. Financial statements(For the 3Months Ended Jun 30, 2024)(1) Balance Sheets
Note: Figures less than one thousand yen omitted
Account Title

Mar. 31, 2024

Jun. 30, 2024

AmountAmountAssetsCurrent assets
Cash and deposits

777,688746,725

Accounts receivable-trade335,976

323,912Merchandise and finished goods

150,945287,643

Work in process

680

1,830

Supplies

545

857

Prepaid expenses

75,58374,076

Consumption taxes receivable

15,659

－

Other

343

312

Allowance for doubtful accounts

(5)

(7)

1,357,419

1,435,351

Buildings, net

29,947

29,344Tools, furniture and fixtures, net

130,432

130,053－

14,048

1,854

1,854

Total property, plant and equipment

162,234

175,301

Intangible assets

23,481

15,759Investments and other assets

116,489

118,507302,205

309,567

1,659,625

1,744,919

Accounts payable-trade130,705

273,656

Short-term loans payable

200,000

200,000

Accounts payable-other

87,046

127,125

Accrued expenses

43,042

49,522

Income taxes payable

6,477

2,580

－30,066

Advances received

215,308

206,023

Deposits received

12,777

10,051

Provision for bonuses

56,28330,573

Total current liabilities

751,641

929,600

Total current assets
Noncurrent assets
Property, plant and equipment

Vehicles, net
Land

Total noncurrent assets
Total assets
Liabilities
Current liabilities

Comsumption tax payableNote: Figures less than one thousand yen omitted
Account Title

Mar. 31, 2024

Jun. 30, 2024

AmountAmountNoncurrent liabilities
Provision for retirement benefits

128,118

131,378

Deferred tax liabilities

2,509

3,120

Total noncurrent liabilities

130,627

134,498

882,268

1,064,100

Capital stock

771,110771,110

Capital surplus

705,200

930

Retained earnings(704,269)(97,923)

(369)

(369)

771,671

680,819

Valuation difference on available-for-salesecurities

5,685

7,071

Total valuation and translation adjustments

5,685

7,071

777,356

680,819

1,659,625

1,744,919

Total liabilities
Net assets
Shareholders' equity

Treasury stock
Total shareholders' equity
Valuation and translation adjustments

Total net assets
Total liabilities and net assets

(2) Statements of Income
Note: Figures less than one thousand yen omitted
Account Title

Jun. 30, 2023

Jun. 30, 2024

AmountAmountⅠ Net Sales

697,351

660,988

Ⅱ Cost of Sales

423,243416,786

Gross Profit

274,107244,201

318,607332,835

Operating Income(44,499)(88,633)

Ⅳ Non-operating Income

6,321

142

Ⅴ Non-operating Expenses

866

8,826

(39,044)(97,317)

Ⅵ Extraordinary Income－－

Ⅶ Extraordinary Losses－33

Income Before Taxes(39,044)(97,351)

Tax Expenses

5,051

572

Income After Taxes(44,096)(97,923)

Ⅲ Selling, General and Administrative Expenses

Ordinary Income