Disclaimer: This document is an English translation of the original document in Japanese and has been
prepared solely for reference purposes. In the event of any discrepancy between this English
translation and the original in Japanese, the original shall prevail in all respects.

Summary of Consolidated Financial Results
for the Nine Months Ended December 31, 2023
[Under Japanese GAAP]
February 13, 2024
Company name: STELLA CHEMIFA CORPORATION
Listing: Tokyo Stock Exchange
Securities code: 4109
URL: https://www.stella-chemifa.co.jp
Representative: Aki Hashimoto, Representative Director, President and Chief Executive OfficerInquiries: Yasuhiko Nakashima, Director, Executive Officer and General Manager, Accounting Department
Telephone: +81-6-4707-1512
Scheduled date to file quarterly securities report: February 14, 2024
Scheduled date to commence dividend payments: ―Preparation of supplementary material on quarterly financial results: Yes
Holding of quarterly financial results briefing: No(Yen amounts are rounded down to millions, unless otherwise noted.)
1. Consolidated Financial Results for the Nine Months Ended December 31, 2023 (April 1, 2023 - December 31,2023)(1) Consolidated Operating Results (cumulative)(% indicates changes from the previous corresponding period.)
Profit attributable toSales revenue
Operating profit
Ordinary profit
owners of parent
Nine months ended Millions of yen% Millions of yen% Millions of yen% Millions of yen%
December 31, 2023
23,311 (17.5)
2,284 (25.6)
2,537 (32.3)
1,707
2.9
December 31, 2022
28,2704.2
3,068 (12.8)
3,750(4.7)
1,658 (47.5)(Note) Comprehensive income: For nine months ended December 31, 2023: ¥2,756 million [16.4%]
For nine months ended December 31, 2022: ¥2,368 million [(27.9)%]
Basic earnings
Diluted earnings
per shareper share
Nine months ended
Yen
Yen
December 31, 2023
141.98–December 31, 2022
134.42–(2) Consolidated Financial Position
Total assets
Millions of yen

Net assets

Equity-to-asset ratio

Net assets per share

Millions of yen%

Yen

57,641
As of December 31, 2023
44,81355,471
As of March 31, 2023
43,162(Reference) Equity: As of December 31, 2023: ¥44,566 million
As of March 31, 2023: ¥42,875 million

77.3
77.3

3,705.18
3,568.67

2. Cash Dividends
Firstquarter-end

Annual dividends
Thirdquarter-end

Secondquarter-end

Yen

Yen

Fiscalyear-end

Yen

Fiscal year ended
–
30.00
–
March 31, 2023
Fiscal year ending
–
60.00
–
March 31, 2024
Fiscal year ending
March 31, 2024
(Forecast)(Note) Revision to the forecast for dividends announced most recently: Yes

Total
Yen

Yen

30.00

60.00

85.00

145.003. Consolidated Financial Results Forecast for the Fiscal Year Ending March 31, 2024 (April 1, 2023 - March 31,2024)(% indicates changes from the previous corresponding period.)
Profit attributable
Basic earnings
to owners ofSales revenue
Operating profit
Ordinary profit
per shareparent
Millions of yen% Millions of yen% Millions of yen% Millions of yen

Full year
32,300 (8.7)
2,800 (20.3)
2,450 (43.7)(Note) Revision to the financial results forecast announced most recently: None

1,650%Yen(27.7)

137.33* Notes:(1) Changes in significant subsidiaries during the period (changes in specified subsidiaries resulting in changes inscope of consolidation): None
Newly included: – (Company name: –)Excluded: – (Company name: –)(2) Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements: Yes(3) Changes in accounting policies, changes in accounting estimates and retrospective restatement
1) Changes in accounting policies due to revisions to accounting standards and other regulations: None
2) Changes in accounting policies due to other reasons: None
3) Changes in accounting estimates: None
4) Restatement: None
(4) 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:
13,213,248 shares
As of March 31, 2023:
13,213,248 shares
2) Number of treasury shares at the end of the period
As of December 31, 2023:
As of March 31, 2023:

1,185,204 shares
1,198,814 shares

3) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year):Nine months ended December 31, 2023:
12,023,615 shares
Nine months ended December 31, 2022:
12,341,012 shares* These quarterly consolidated financial results are exempt from quarterly review conducted by certified public
accountants or an audit corporation.

* Explanation of the proper use of financial results forecast and other notes
The forward-looking statements in this document, including financial results forecasts, are based on the informationin current possession of the Company and the assumptions it believes are reasonable. They are not intended as theCompany’s promise to achieve them. Note also that actual financial results may differ significantly from them. For
the assumptions that form the basis of financial results forecasts and notes on their use, see “1. Qualitative Information
on Quarterly Financial Results for the Period under Review, (3) Explanation of Consolidated Financial Results
Forecast and Other Forward-Looking Information” on page 3 of the Attachments of quarterly consolidated financialresults.