Note: This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy
between this translated document and the Japanese original, the original shall prevail.

February 9, 2024

Consolidated Financial Results
for the Nine Months Ended December 31, 2023
(Under Japanese GAAP)
Company name: OKADA AIYON Corporation
Listing:
Tokyo Stock Exchange
Securities code:
6294
URL:
http://www.aiyon.co.jp
Representative:
Yuji Okada, President and Representative Director
Inquiries:
Nobuo Maenishi, Managing Director, General Manager of Administration Dept.
Telephone:+81-6-6576-1281
Scheduled date to file quarterly securities report:
February 13, 2024
Scheduled date to commence dividend payments:
Preparation of supplementary material on quarterly financial results: Yes
Holding of quarterly financial results briefing:
Yes (for institutional investors and analysts)(Yen amounts are rounded down to millions, unless otherwise noted.)

1. Consolidated financial results for the nine months ended December 31, 2023 (from April 1, 2023 toDecember 31, 2023)(1) Consolidated operating results (cumulative)
Net sales
Nine months ended(Percentages indicate year-on-year changes.)

Operating profit

Profit attributable toowners of parent

Ordinary profit

Millions of yen%

Millions of yen%

Millions of yen%

Millions of yen%

December 31, 2023

20,481

20.5

2,404

63.0

2,426

65.4

1,624

65.2

December 31, 2022

17,000

15.7

1,475

9.2

1,467

7.8

983

15.3

Note: Comprehensive income

For the nine months ended December 31, 2023:
For the nine months ended December 31, 2022:

Basic earnings
per share
Nine months ended¥2,289 million¥1,881 million[21.6%][84.1%]

Diluted earnings
per share
Yen

Yen

December 31, 2023

202.47201.60December 31, 2022

122.63122.07(2) Consolidated financial position
Total assets
As ofNet assets

Equity-to-asset ratio

Net assets per share

Millions of yen

Millions of yen%

Yen

December 31, 2023

33,95015,95146.9

1,984.29

March 31, 2023

30,594

13,96145.6

1,736.90

Reference:

EquityAs of December 31, 2023:
As of March 31, 2023:¥15,927 million¥13,936 million

2. Cash dividends
Annual dividends per shareFirst quarter-end

Second quarter-end

Third quarter-end

Yen

Yen

Yen

Yen

Yen-0.00-38.00

38.00

-0.00

65.00

65.00

Fiscal year ended
March 31, 2023
Fiscal year ending
March 31, 2024

Fiscal year-end

Fiscal year ending
March 31, 2024
(Forecast)

Total

Note: Revisions to the forecast of cash dividends most recently announced: None

3. Forecast of consolidated financial results for the year ending March 31, 2024 (from April 1, 2023 toMarch 31, 2024)(Percentages indicate year-on-year changes.)
Net sales

Full year
Note:

Operating profit

Basicearnings pershare

Profit attributable toowners of parent

Ordinary profit

Millions of yen%

Millions of yen%

Millions of yen%

Millions of yen%

Yen

26,500

12.4

2,650

34.9

2,650

35.1

1,730

22.3

215.57

Revisions to the forecast of financial results most recently announced: None* Notes(1) Changes in significant subsidiaries during the period (changes in specified subsidiaries resulting in the change
in scope of consolidation): None
(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 restatement(i) Changes in accounting policies due to revisions to accounting standards and other regulations: None(ii) Changes in accounting policies due to other reasons: None(iii) Changes in accounting estimates: None(iv) Restatement: None
(4) Number of issued shares (common shares)(i)

Total number of issued shares at the end of the period (including treasury shares)
As of December 31, 2023

8,378,700 shares

As of March 31, 2023

8,378,700 shares(ii) Number of treasury shares at the end of the period
As of December 31, 2023

352,088 shares

As of March 31, 2023

354,947 shares(iii) Average number of shares outstanding during the period (cumulative from the beginning of the fiscalyear)
Nine months ended December 31, 2023

8,025,677 shares

Nine months ended December 31, 2022

8,020,248 shares* Quarterly financial results reports are exempt from quarterly review conducted by certified public accountants
or an audit corporation.
* Proper use of earnings forecasts, and other special matters
The forward-looking statements regarding future performance in this material are based on information
currently available to the Company and certain assumptions that the Company deems to be reasonable at thetime this report was prepared. Therefore, the Company does not make promises about the achievements.
Actual results may differ significantly from the forecasts due to various factors.