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 7, 2024

Consolidated Financial Results
for the First Nine Months of the Fiscal Year Ending March 31, 2024
<under Japanese GAAP>
Company name: Paramount Bed Holdings Co., Ltd.
Listing:
Tokyo Stock Exchange
Securities code: 7817
URL:
https://www.paramountbed-hd.co.jp
Representative: Tomohiko Kimura, President and Chief Executive Officer
Contact:
Tatsuya Udagawa, General Manager Finance Dept.
TEL: 03-3648-1100
Scheduled date to file Quarterly Securities Report:
Scheduled date to commence dividend payments:
Preparation of supplementary material on quarterly financial results:
Holding of quarterly financial results presentation meeting:February 14, 2024
–None
None

(Millions of yen with fractional amounts discarded, unless otherwise noted)

1.

Consolidated financial results for the first nine months of the fiscal year ending
March 31, 2024 (from April 1, 2023 to December 31, 2023)(1) Consolidated operating results (cumulative)
Net sales(Percentages indicate year-on-year changes.)

Operating income% Millions of yen

Net income

Millions of yen

December 31, 2023

73,0522.78,512 (13.1)

9,506

(7.7)

6,571

December 31, 2022

71,105

11.2

9,796

10,297(5.2)

6,645 (11.2)

Note:% Millions of yen

Ordinary income

Nine months ended(1.9)

Comprehensive income Nine months ended December 31, 2023: ¥8,044 million:
Nine months ended December 31, 2022: ¥7,494 million:
Basic earnings
per share% Millions of yen[7.3%][(12.5%)]

Diluted earnings
per share

Nine months endedYenYen

December 31, 2023

112.71―

December 31, 2022

114.23―(2) Consolidated financial position
Total assets
As ofNet assets

Equity-to-asset ratio

Millions of yen

Millions of yen%

December 31, 2023

172,043

133,206

77.4

March 31, 2023

172,293

128,697

74.7

Reference: Equity
As of December 31, 2023: ¥133,205 million
As of March 31, 2023:¥128,696 million

-1-%
(1.1)

2.

Dividends
Dividends per shareFirst quarter-end

Second quarter-end Third quarter-end

Fiscal year-end

TotalYen

Yen

Yen

Yen

Yen–28.00

–

31.00

59.00–31.00–34.0065.00

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

Note: Revisions to the dividends forecasts most recently announced: Yes

3.

Consolidated earnings forecasts for the fiscal year ending March 31, 2024
(from April 1, 2023 to March 31, 2024)(Percentages indicate year-on-year changes.)
Net sales

Fiscal year ending
March 31, 2024

Operating income

Ordinary income

Basic earnings
per share

Net income

Millions ofyen%Millions ofyen%Millions ofyen%Millions ofyen%

Yen105,000

6.1

14,0004.1

14,500

2.6

9,800

6.3

168.12

Note: Revisions to the earnings forecasts most recently announced: None-2-*Notes(1) Changes in significant subsidiaries during the period (changes in specified subsidiaries resulting in
the change in scope of consolidation): None
(2) Application of special accounting for preparing quarterly consolidated financial statements: None
(3) Changes in accounting policies, changes in accounting estimates, and restatementa. Changes in accounting policies in accordance with changes in accounting standards, etc.: Noneb. Changes in accounting policies due to other reasons: Nonec. Changes in accounting estimates: None
d. Restatement: None
(4) Number of shares issued (common shares)
a. Number of shares issued at the end of the period (including treasury shares)
As of December 31, 2023
As of March 31, 2023b.

61,754,974 shares
61,754,974 shares

Number of treasury shares at the end of the period
As of December 31, 2023
As of March 31, 2023

c.

3,434,193 shares
3,464,828 shares

Average number of shares outstanding during the period (cumulative from the beginning of thefiscal year)
Nine months ended December 31, 2023
Nine months ended December 31, 2022

58,308,558 shares
58,171,729 shares* Indication regarding execution of quarterly review procedures
The completion of quarterly review procedures in accordance with the Financial Instruments and Exchange Act is not
required for preparing this quarterly financial results report. At the time of disclosure of this quarterly financial
results report, the review procedures for quarterly consolidated financial statements in accordance with the Financial
Instruments and Exchange Act are incomplete.
* Proper use of earnings forecasts, and other special matters
The forward-looking statements, including earnings forecasts, contained in these materials are based on information
currently available to the Company and on certain assumptions deemed to be reasonable. Consequently, thestatements herein do not constitute assurances regarding the Company’s actual results. Actual financial and otherresults may differ substantially from the statements herein due to various factors.

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