Summary of Business Results for the Second Quarter Ended September 30, 2023
[Japan GAAP] (Consolidated)
November 14, 2023
Akatsuki Corp.
Listed on the TSE8737
URL: https://www.akatsuki-fg.com/
Hideaki Shimane, President and Representative Director
Michihiro Kitano, Director, Executive Officer, Manager ofContact
T E L: +81-3-6821-0606
President’s Office
Expected date of filing of quarterly report: November 14, 2023
Expected starting date of dividend payment: December 8, 2023
Preparation of quarterly supplementary financial document: Yes
Quarterly results briefing: NoneCompany
Stock Code
Representative（Rounded down to million yen）

1. Consolidated business results for the six months ended September 2023
(April 1, 2023 through September 30, 2023)(1) Consolidated results of operations
Operating revenues
Million yen%(% change from the previous corresponding period)

Net operating
revenues

Million yen

Operating income%Six months ended
21,392
33.3
9,237
31.8
Sep. 2023
Six months ended
16,044-9.1
7,006
-21.0
Sep. 2022(Reference) Net income before income taxes
Six months ended September 2023: 1,833 million yen (596.0%)
Six months ended September 2022: 263 million yen (-73.1%)(Note) Comprehensive income
Six months ended September 2023: 1,246 million yen (767.9%)
Six months ended September 2022: 143 million yen (-80.9%)
Net income
per share
Six months ended Sep. 2023
Six months ended Sep. 2022

Yen
40.37
5.10

Net income attributable toowners of parent

Ordinary income

Million yen%

Million yen%

Million yen%

1,511

348.3

1,851

600.4

1,242

693.7

337-65.0

264-67.7

156-79.1

Diluted net income pershare
Yen-(2) Consolidated financial position
Total assets
As of Sep. 2023
As of Mar. 2023

Net assets

Million yen
81,01869,275

Million yen
15,673
14,857

Shareholders’ equity
ratio%
18.6
20.6

Net assets pershareYen
494.45464.72(Reference) Shareholders’ equity
As of September 2023: 15,083 million yen
As of March 2023: 14,304 million yen

2. Dividends

Year ended Mar. 2023

End of 1Q
Yen-

End of 2Q
Yen
9.50
9.50

Year ending Mar. 2024
Year ending Mar. 2024 (forecast)(Note) Revisions to dividend forecast for the current quarter: None

Annual dividend
End of 3Q
Yen-The interim and year-end dividend forecasts for the fiscal year ending March 2024 are currently 9.5 yen- 1 --Year-endYen
9.50
9.50

TotalYen
19.00
19.00

3. Forecast of consolidated business results for the fiscal year ending March 2024
(April 1, 2023 through March 31, 2024)

Year ending Mar.
2024(% change from the previous corresponding period)

Operating revenues

Operating income

Ordinary income

Million yen%

Million yen%

Million yen%

42,000

6.8

2,300

27.6

2,300

57.9

Net income attributableto owners of parentMillion yen%

1,600

Net income pershareYen

105.1

51.98

*As reference information, the Company also discloses "Forecast of Consolidated Earnings before Income Taxes and Minority Interests" as follows.
Income before income taxes and minority interests: 2,300 million yen (56.5%)(Note) Revisions to business forecast for the current quarter: None

*Notes(1) Changes in significant subsidiaries during the period (changes in specified subsidiaries accompanying changes in thescope of consolidation): None
(2) Applications of simplified accounting procedures and specific accounting procedures: None(3) Changes in accounting policies, accounting estimates and restatement①Changes in accounting policies associated with revision of accounting standards②Changes in accounting policies other than ①③Changes in accounting estimates④Restatement: None: None
: None: None(4) Shares outstanding (common stock)①Number of shares outstanding at the end of period (treasury stock included)
As of September 2023
34,029,544 shares
As of March 2023
34,029,544 shares②Treasury stock at the end of period
As of September 2023
3,524,574 shares
As of March 2023
3,248,074 shares③Average number of stock during period (quarterly cumulative period)
Six months ended September 2023
30,773,574 shares
Six months ended September 2022
30,687,272 shares(Note) The number of treasury stock which is deducted for calculating the number of treasury stock during period and the average number ofshares during the period includes the shares of the Company owned by the ESOP Trust Account and the BBT Trust Account.

*Quarterly financial summary is not subject to the quarterly review procedures by certified public accountants
or auditing firms.
*Explanation regarding appropriate use of business forecasts and other special instructions
Forecasts regarding future performance in this material are based on information currently available to the company andcertain assumptions that the company deems to be reasonable at the time this report was prepared. Actual results may differ
significantly from the forecasts due to various factors.
This document is an English translation of a Japanese announcement made on the date above. Although the weintended to faithfully translate the Japanese document into English, the accuracy and correctness of this English
translation is not guaranteed and thus you are encouraged to refer to the original Japanese document.

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