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.

July 14, 2023

Non-consolidated Financial Results
for the Fiscal Year Ended May 31, 2023
(Under Japanese GAAP)
Company name:
MIMASU SEMICONDUCTOR INDUSTRY CO., LTD.
Listing:
Tokyo Stock Exchange
Securities code:
8155
URL:
https://www.mimasu.co.jp/
Representative:
Nobuaki Hosoya, Representative Director and President
Inquiries:
Tatsuro Yako, Senior Managing Director and in charge of Management headquarters
Telephone:+81-27-372-2011
Scheduled date of annual general meeting of shareholders:August 30, 2023
Scheduled date to commence dividend payment:
August 31, 2023
Scheduled date to file annual securities report:
August 30, 2023
Preparation of supplementary materials on financial results:
None
Holding of financial results meeting:
None(Millions of yen with fractional amounts rounded down, unless otherwise noted)

1. Non-consolidated financial results for the fiscal year ended May 31, 2023 (from June 1, 2022 to
May 31, 2023)(1) Non-consolidated operating results
Net sales
Fiscal year ended
May 31, 2023
May 31, 2022

Millions of yen

Reference:

Operating profit% Millions of yen

90,93674,432

22.2–

Basic earnings
per share
Fiscal year ended
May 31, 2023
May 31, 2022

(Percentages indicate year-on-year changes.)

11,177
7,557

Diluted earnings
per share

Yen

237.16
159.59Yen––

Ordinary profit% Millions of yen

47.9
24.2

11,001
7,564

Return on equity

Profit% Millions of yen

45.4
25.5

7,618
5,126

%

48.6
24.0

Ratio of ordinary
Ratio of operating
profit to total
profit to net sales
assets

%

%

%

10.4
7.5

9.6
7.6

12.3
10.2

Share of profit (loss) of entities accounted for using equity method
For the fiscal year ended May 31, 2023: ¥– million
For the fiscal year ended May 31, 2022: ¥– million
Note: The Company has applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, March 31,2020) and relevant ASBJ regulations from the beginning of the previous fiscal year, and each figure for the fiscal year
ended May 31, 2022, is the figure after applying the accounting standard and relevant ASBJ regulations. Year-on-yearchanges have not been stated with respect to net sales for the fiscal year ended May 31, 2022, because they weresignificantly affected by application of said accounting standard and relevant ASBJ regulations.

(2) Non-consolidated financial position
Total assets
As of
May 31, 2023
May 31, 2022
Reference:

Net assets

Equity-to-asset ratio

Net assets per share

Millions of yen

Millions of yen%

Yen

124,339104,280

76,39670,60261.4
67.7

2,378.18
2,197.78

Cash flows frominvesting activities

Cash flows fromfinancing activities

Cash and cash
equivalents at end of
periodEquityAs of May 31, 2023:
As of May 31, 2022:¥76,396 million¥70,602 million(3) Non-consolidated cash flows
Cash flows fromoperating activities
Fiscal year ended
May 31, 2023
May 31, 2022

Millions of yen

Millions of yen

Millions of yen

Millions of yen

14,272
9,595(10,494)(6,238)(1,862)(1,156)

21,24019,326

2. Cash dividends
Annual dividends per share

Fiscal year ended
May 31, 2022
Fiscal year ended
May 31, 2023
Fiscal year ending
May 31, 2024
(Forecast)First
quarterend

Secondquarterend

Third
quarterend

Fiscalyear-end

Yen

Yen

Yen

Yen

Total

Total cash
dividends(Total)Payout ratio

Ratio ofdividends to
net assets%%

Yen Millions of yen

–

19.00

–

26.00

45.00

1,445

28.2

2.1

–

32.00

–

32.00

64.00

2,055

27.0

2.8

–

–

–

–

–

–

Note: The Company has not yet made a dividend forecast for the fiscal year ending May 31, 2024.

3. Non-consolidated earnings forecasts for the fiscal year ending May 31, 2024 (from June 1, 2023 to
May 31, 2024)
Earnings forecasts for the fiscal year ending May 31, 2024 have yet to be determined given difficulties
at this point in time in terms of rationally calculating the earnings forecasts. The Company will disclosethe earnings forecasts promptly once it is possible to do so.

* Notes(1) 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
(2) Number of issued shares (common shares)(i) Total number of issued shares at the end of the period (including treasury shares)
As of May 31, 2023

35,497,183 shares

As of May 31, 2022

35,497,183 shares(ii) Number of treasury shares at the end of the period
As of May 31, 2023

3,373,211 shares

As of May 31, 2022

3,372,572 shares(iii) Average number of shares outstanding during the period
Fiscal year ended May 31, 2023

32,124,283 sharesFiscal year ended May 31, 2022

32,124,727 shares* Financial results reports are exempt from audit conducted by certified public accountants or an audit
corporation.
* Proper use of earnings forecasts, and other special matters
Forward-looking statements, including the earnings forecasts stated in these materials, are based on
information currently available to the Company and assumptions deemed reasonable. Actual businessand other results may differ materially from the earnings forecasts due to various factors. For the
suppositions that form the assumptions for earnings forecasts and cautions concerning the use of
earnings forecasts, please refer to “(4) Future outlook” of “1. Overview of operating results and others”
on page 3 of the attached materials.

MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)

Attached Materials
Index
1. Overview of operating results and others ................................................................................................. 2(1) Overview of operating results for the fiscal year ............................................................................... 2(2) Overview of financial position for the fiscal year .............................................................................. 3(3) Overview of cash flows for the fiscal year ......................................................................................... 3(4) Future outlook .................................................................................................................................... 3(5) Basic policy on profit sharing and dividends for the current fiscal year and the next fiscal year ...... 3
2. Basic policy on selection of accounting standards.................................................................................... 4
3. Non-consolidated financial statements and significant notes thereto ....................................................... 5(1) Non-consolidated balance sheet ......................................................................................................... 5(2) Non-consolidated statement of income .............................................................................................. 7(3) Non-consolidated statement of changes in equity .............................................................................. 8(4) Non-consolidated statement of cash flows ....................................................................................... 10(5) Notes to non-consolidated financial statements ............................................................................... 11
Notes on premise of going concern .................................................................................................. 11
Changes in presentation.................................................................................................................... 11
Share of profit (loss) of entities accounted for using equity method, etc. ........................................ 11
Segment information ........................................................................................................................ 11
Per share information ....................................................................................................................... 14
Significant subsequent events........................................................................................................... 14-1-

MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)

1. Overview of operating results and others(1) Overview of operating results for the fiscal year(i) General overview
During the fiscal year ended May 31, 2023, the Japanese economy followed a trend of moderate
recovery due to factors that include improvements in capital investments and personal
consumption despite the impact of the worldwide surge in resource prices and other factors amid
progress being made in the suppression of the novel coronavirus disease (COVID-19) and thenormalization of social and economic activities.
Capital investments among semiconductor-related companies, the primary users of the products of
MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (the “Company”), were favorable. In
addition, production of semiconductor silicon wafers was steady overall despite being affected byinventory adjustments in the device market in the second half of the fiscal year.
Amid such business environment, the Company engaged in concerted efforts to improve its
operating results, which entailed striking a balance between promoting its cutting-edge processing
technologies and lowering costs, while also actively proceeding to promote sales of products
developed in-house.
As a result, net sales amounted to ¥90,936 million (up 22.2% year on year), operating profit was¥11,177 million (up 47.9% year on year), ordinary profit was ¥11,001 million (up 45.4%), andprofit was ¥7,618 million (up 48.6%).
(ii) Overview by segment
Operating results by segment are as follows. Note that the amounts of net sales and profit include
the amounts related to intersegment transactions.
Semiconductor Division
In this division, production was steady mainly for 300-millimeter wafers (including reclaimed
wafers). Under these circumstances, we have further promoted quality improvement and cost
reduction.
As a result, net sales in this division amounted to ¥53,446 million (up 10.3% year on year), andsegment profit (operating profit) was ¥8,201 million (up 43.4%).
Industrial Sales Division
In this division, we actively engaged in sales promotions of products developed in-house as well asother products handled by the division.
As a result, sales of products developed in-house and other products handled by the division
increased, net sales in this division amounted to ¥39,401 million (up 43.2% year on year), andsegment profit (operating profit) was ¥2,490 million (up 61.7%).
Engineering DivisionThis division specifically assumes the role of development and as such has been actively
developing in-house products and selling them through the Industrial Sales Division.
In addition, the division has been actively engaged in developing, designing and manufacturing
devices for use in the Semiconductor Division.
As a result, net sales in this division amounted to ¥7,823 million (up 53.7% year on year), andsegment profit (operating profit) was ¥1,115 million (up 65.0%).

-2-

MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)(2) Overview of financial position for the fiscal year
Total assets as of the end of the fiscal year under review were ¥124,339 million, up ¥20,059 million
from the end of the previous fiscal year, mainly reflecting an increase in property, plant and equipment.
Total liabilities were ¥47,943 million, up ¥14,265 million, mainly reflecting an increase in trade
payables. Total net assets were ¥76,396 million, mainly reflecting an increase of ¥5,755 million inretained earnings.
(3) Overview of cash flows for the fiscal year
Cash and cash equivalents (“cash”) as of the end of the fiscal year under review amounted to ¥21,240
million, up ¥1,913 million from the end of the previous fiscal year.
The status of the respective cash flow categories and factors thereof were as follows:
Cash flows from operating activities
Net cash provided by operating activities during the fiscal year under review amounted to ¥14,272
million (up ¥4,677 million year on year). This was mainly due to an increase in cash largely attributableto profit before income taxes of ¥11,001 million, depreciation of ¥8,239 million, and an increase intrade payables of ¥6,797 million, despite a decrease in cash largely attributable to an increase ininventories of ¥4,751 million, and income taxes paid of ¥4,487 million.
Cash flows from investing activities
Net cash used in investing activities during the fiscal year under review amounted to ¥10,494 million(up ¥4,256 million year on year). This was mainly due to purchase of property, plant and equipment of¥10,119 million, in association with capital investments carried out during the fiscal year.
Cash flows from financing activities
Net cash used in financing activities during the fiscal year under review amounted to ¥1,862 million(up ¥706 million year on year). This was mainly due to dividends paid of ¥1,861 million.
(4) Future outlook
The Company’s earnings forecasts for the next fiscal year have yet to be determined given difficulties
at this point in time in terms of rationally calculating the earnings forecasts for the coming year as therecent outlook for changes to the environment surrounding the silicon wafer business is uncertain. The
Company will disclose the earnings forecasts promptly once it is possible to do so.
(5) Basic policy on profit sharing and dividends for the current fiscal year and the next fiscal year
The Company considers improvement of operating results and sharing of profits with its shareholders
as important management issues. The Company’s basic policy is to provide shareholders withsustainable and stable dividends while securing internal reserves necessary for the enhancement ofmanagement base. As such, we will make use of our internal reserve funds making effective investment
for business enhancement toward future growth.
The Company intends to pay a year-end dividend of ¥32 per share, which is the same amount per shareas the interim dividend paid earlier. Therefore, annual dividends will amount to ¥64 per share, anincrease of ¥19 per share in comparison with the previous fiscal year.
Annual dividends for the next fiscal year have yet to be determined given difficulties inherent incalculating the earnings forecasts at this point in time.
The Company will disclose the forecast of cash dividends promptly once it is possible to do so.
-3-MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)

2. Basic policy on selection of accounting standards
The Company’s policy, for the time being, is to prepare the non-consolidated financial statements inaccordance with the Japanese GAAP taking into consideration the comparability between nonconsolidated financial statements over different accounting periods and of different companies.
The Company will respond appropriately concerning the adoption of the International Financial
Reporting Standards (IFRS) upon consideration of various factors in Japan and overseas.

-4-

MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)

3. Non-consolidated financial statements and significant notes thereto(1) Non-consolidated balance sheet(Millions of yen)
As of May 31, 2022
AssetsCurrent assets
Cash and deposits
Notes receivable - trade
Accounts receivable - trade
Merchandise and finished goods
Work in process
Raw materials and supplies
Advance payments to suppliers
Prepaid expenses
Other
Allowance for doubtful accounts
Total current assets
Non-current assets
Property, plant and equipment
Buildings, net
Structures, net
Machinery and equipment, net
Vehicles, net
Tools, furniture and fixtures, net
LandConstruction in progress
Total property, plant and equipment
Intangible assets
Software
Other
Total intangible assets
Investments and other assets
Investment securities
Long-term prepaid expenses
Deferred tax assets
Other
Total investments and other assets
Total non-current assets
Total assets-5-

As of May 31, 2023

25,326
1,071
35,989
1,101
1,695
2,861
1,021
638
7
(4)
69,70927,240961
39,101
4,692
1,370
4,347
374
1,368
1,607
(4)
81,05920,381
912
4,794
58
713
2,084
1,476
30,42221,502
934
8,461
68
831
2,686
3,298
37,783

418
439
858

358
451
809

417
127
2,657
88
3,291
34,571
104,280

461
148
3,988
88
4,687
43,280124,339MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)(Millions of yen)
As of May 31, 2022
Liabilities
Current liabilities
Notes payable - trade
Accounts payable - trade
Accounts payable - otherAccrued expenses
Income taxes payable
Contract liabilities
Deposits received
Provision for bonuses for directors (and otherofficers)
Provision for product warranties
Other
Total current liabilities
Non-current liabilities
Provision for retirement benefits
Asset retirement obligations
Other
Total non-current liabilities
Total liabilities
Net assets
Shareholders’ equity
Share capital
Capital surplus
Legal capital surplus
Total capital surplus
Retained earnings
Legal retained earnings
Other retained earnings
General reserve
Retained earnings brought forward
Total retained earnings
Treasury shares
Total shareholders’ equity
Valuation and translation adjustments
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Total valuation and translation adjustments
Total net assets
Total liabilities and net assets-6-

As of May 31, 2023

1,093
23,028
2,957
2,282
2,930
247
39

1,315
29,604
9,441
3,008
3,172
644
42

89

94

72
384
33,12616396
47,735

385
5
160
551
33,677

41
5
160
207
47,943

18,824

18,824

18,77818,77818,77818,778

689

689

7,900
29,121
37,710(4,770)70,541

7,900
34,876
43,466(4,772)
76,295112(51)
61
70,602104,280

140
(39)
100
76,396124,339MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)(2) Non-consolidated statement of income(Millions of yen)
Fiscal year ended
May 31, 2022
Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating profit
Non-operating income
Interest income
Dividend income
Foreign exchange gains
Insurance claim income
Gain on sale of valuable resource
Gain on sale of non-current assets
Other
Total non-operating income
Non-operating expenses
Interest expenses
Loss on sale and retirement of non-current assets
Other
Total non-operating expenses
Ordinary profit
Extraordinary losses
Impairment losses
Loss on sale of investment securities
Total extraordinary losses
Profit before income taxes
Income taxes - current
Income taxes - deferred
Total income taxes
Profit-7-

Fiscal year ended
May 31, 2023

74,43260,47913,953
6,396
7,557

90,93669,54021,395
10,218
11,177

1
13
56
20
13
10
15
131

1
12
44
–
15
4
24
103

0
123
0
124
7,564

0
277
1
278
11,001

45
16
61
7,503
3,645
(1,269)
2,376
5,126

–
–
–
11,001
4,719(1,336)
3,383
7,618

MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)(3) Non-consolidated statement of changes in equity
Fiscal year ended May 31, 2022
(Millions of yen)
Shareholders’ equity
CapitalsurplusRetained earnings
Other retained earnings

Share capital

Legal capitalsurplusLegalretainedearnings

Total
retainedearnings

TreasurysharesTotalshareholders’equity(4,770)66,585Generalreserve

Retainedearnings
brought
forward

7,900

25,16433,754(13)(13)

25,15033,740

Dividends of surplus(1,156)(1,156)(1,156)

Profit

5,126

5,126

5,126

Balance at beginning of period

18,824

18,778689

Cumulative effects of changes inaccounting policies
Restated balance

18,824

18,778

689

7,900

(13)
(4,770)66,572

Changes during period

Purchase of treasury shares

(0)

(0)

Net changes in items other thanshareholders’ equity
Total changes during period
Balance at end of period

–

–

–

–

3,970

3,970

(0)

3,969

18,824

18,778689

7,900

29,121

37,710(4,770)70,541

Valuation and translation adjustments

Balance at beginning of period

Valuationdifferenceonavailablefor-salesecurities

Deferred
gains orlosses onhedges

109

(14)

Total
valuation andtranslation
adjustments
94

Cumulative effects of changes inaccounting policies
Restated balance

Total net
assets

66,680
(13)

109

(14)

94

66,667

Changes during period
Dividends of surplus(1,156)

Profit5,126

Purchase of treasury shares
Net changes in items other thanshareholders’ equity

(0)
2

(36)

(33)

(33)

Total changes during period

2

(36)

(33)

3,935

Balance at end of period

112

(51)

61

70,602-8-

MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)

Fiscal year ended May 31, 2023
(Millions of yen)
Shareholders’ equity
CapitalsurplusRetained earnings
Other retained earnings

Share capital

Balance at beginning of period

18,824

Legal capitalsurplusLegalretainedearnings

18,778689

Generalreserve

Retainedearnings
brought
forward

7,900

29,121

Cumulative effects of changes inaccounting policies
Restated balance

Total
retainedearnings
37,710TreasurysharesTotalshareholders’equity(4,770)70,541–
18,824

18,778

689

7,900

–

29,121

37,710(4,770)70,541Dividends of surplus(1,863)(1,863)(1,863)

Profit

7,618

7,618

7,618

Changes during period

Purchase of treasury shares

(1)

(1)

Net changes in items other thanshareholders’ equity
Total changes during period
Balance at end of period

–

–

–

–

5,755

5,755

(1)

5,753

18,824

18,778689

7,900

34,876

43,466(4,772)

76,295

Valuation and translation adjustments

Balance at beginning of period

Valuationdifferenceonavailablefor-salesecurities

Deferred
gains orlosses onhedges

112

(51)

Total
valuation andtranslation
adjustments
61

Cumulative effects of changes inaccounting policies
Restated balance

Total net
assets70,602
–

112

(51)

61

70,602

Changes during period
Dividends of surplus(1,863)

Profit

7,618

Purchase of treasury shares
Net changes in items other thanshareholders’ equity

(1)
28

11

39

39

Total changes during period

28

11

39

5,793

Balance at end of period

140

(39)

100

76,396-9-

MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)(4) Non-consolidated statement of cash flows(Millions of yen)
Fiscal year ended
May 31, 2022
Cash flows from operating activities
Profit before income taxes
Depreciation
Impairment losses
Increase (decrease) in allowance for doubtful accounts
Increase (decrease) in provision for bonuses for directors(and other officers)
Increase (decrease) in provision for product warranties
Increase (decrease) in provision for retirement benefits
Interest and dividend income
Interest expenses
Foreign exchange losses (gains)
Loss on retirement of property, plant and equipment
Decrease (increase) in trade receivables
Decrease (increase) in inventories
Increase (decrease) in trade payables
Other, net
SubtotalInterest and dividends received
Interest paid
Income taxes paid
Net cash provided by (used in) operating activities
Cash flows from investing activities
Payments into time deposits
Proceeds from withdrawal of time deposits
Purchase of property, plant and equipment
Proceeds from sale of property, plant and equipment
Purchase of intangible assets
Purchase of investment securities
Proceeds from sale of investment securities
Other, net
Net cash provided by (used in) investing activities
Cash flows from financing activities
Purchase of treasury shares
Dividends paid
Net cash provided by (used in) financing activities
Effect of exchange rate change on cash and cash equivalents
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period- 10 -

Fiscal year ended
May 31, 2023

7,503
13,21945
1
2

11,001
8,239
–
(0)
4

3
(313)
(14)
0
(4)
30
(12,875)
(838)
5,855
(782)
11,83314(0)(2,253)
9,595

(56)
(343)
(14)
0
1
56
(3,002)(4,751)
6,797
814
18,74514(0)(4,487)
14,272(12,000)
12,000(5,969)
15
(196)
(15)
29
(101)
(6,238)(12,000)
12,000(10,119)
9
(142)
(14)
–
(227)
(10,494)(0)(1,155)(1,156)
4
2,205
17,121
19,326(1)(1,861)(1,862)(1)
1,913
19,326
21,240MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)(5) Notes to non-consolidated financial statements
Notes on premise of going concern
Not applicable.
Changes in presentation
Non-consolidated statement of income“Gain on sale of valuable resource,” which was included in “Other” under non-operating income in
the previous fiscal year, has been separately presented from the fiscal year under review due toincreased materiality of the amounts. To reflect this change in presentation, the non-consolidated
financial statements for the previous fiscal year have been reclassified.
As a result, ¥29 million presented as “Other” under non-operating income in the non-consolidated
statement of income for the previous fiscal year has been reclassified as “Gain on sale of valuable
resource” of ¥13 million and “Other” of ¥15 million.
Share of profit (loss) of entities accounted for using equity method, etc.
Not applicable.
Segment information
1. Overview of reportable segments
Reportable segments are constituent units of the Company for which financial information isseparately available. These segments have their operating results and allocation of businessresources reviewed periodically by the Company’s Board of Directors.
The Company engages in business through its three business divisions, namely the Semiconductor
Division, Industrial Sales Division and Engineering Division, all three of which serve as reportablesegments.
The Semiconductor Division engages in processing and sales of semiconductor materials such as
prime wafers and reclaimed wafers. The Industrial Sales Division engages in sales of precision
instruments such as measuring instruments, testing devices, and products incidental to suchproducts, as well as products manufactured by the Engineering Division. The Engineering Division
engages in development, design and manufacturing of devices that include semiconductor-related
automation equipment.
2. Methods of calculating the amounts of net sales, profit or loss, assets, liabilities, and other items foreach reportable segment
The accounting treatment method for reported business segments is in accordance with theaccounting policies adopted for preparing the non-consolidated financial statements.
The profit stated for a reportable segment is a figure based on operating profit. Intersegment
revenue and transfer figures are based on prevailing market prices.

- 11 -

MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)

3. Information on the amounts of net sales, profit or loss, assets, liabilities, and other items for eachreportable segment
Fiscal year ended May 31, 2022
Reportable segments
Semiconductor
Industrial
Division
Sales Division
Net sales
Sales from externalcustomers
Intersegment sales ortransfers

Engineering
Division

Total(Millions of yen)Amounts inthe nonAdjustments consolidated(Note) 1
financialstatements(Note) 2

48,44725,984–74,432–74,432

2

1,531

5,089

6,623

(6,623)–

Total

48,44927,516

5,089

81,056(6,623)74,432

Segment profit

5,720

1,540

676

7,937

(380)

7,557

Segment assets

52,402

23,037

3,718

79,15925,121

104,280

13,155
45

19
–

17
–

13,19245

27–

13,219
45

5,455

28

16

5,500

46

5,547

Other items
Depreciation
Impairment losses
Increase in property,
plant and equipment
and intangible assets

Notes: 1. “Adjustments” include the following:(1) “Adjustments” of negative ¥380 million in “Segment profit” indicate the elimination of intersegment
transactions.
(2) “Adjustments” of ¥25,121 million in “Segment assets” include negative ¥3,789 million for the elimination ofintersegment transactions and ¥28,911 million of corporate assets that are not allocated to any reportablesegment. The corporate assets are mainly funds to manage surplus assets (cash and deposits) and assets
related to administration departments that are not attributable to a reportable segment.
(3) “Adjustments” of ¥27 million in “Depreciation” and “Adjustments” of ¥46 million in “Increase in property,
plant and equipment and intangible assets” under “Other items” are mainly related to corporate assets thatare not attributable to a reportable segment.
2. Segment profit is adjusted with operating profit in the non-consolidated statement of income.
3. Because the Engineering Division specifically assumes the role of development and its sales are conducted
through the Industrial Sales Division, it does not generate “Sales from external customers.”- 12 -

MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)

Fiscal year ended May 31, 2023
Reportable segments
Semiconductor
Industrial
Division
Sales Division
Net sales
Sales from externalcustomers
Intersegment sales ortransfers
Total

Engineering
Division

Total(Millions of yen)Amounts inthe nonAdjustments consolidated(Note) 1
financialstatements(Note) 2

53,44337,493–90,936–90,936

2

1,907

7,823

9,734

(9,734)–53,44639,401

7,823

100,671(9,734)90,936

Segment profit

8,201

2,490

1,115

11,808(631)

11,177

Segment assets

61,46930,134

3,858

95,462

28,877

124,339

8,161
–

21
–

19
–

8,202
–

37
–

8,239
–

15,41985

34

15,53960

15,600

Other items
Depreciation
Impairment losses
Increase in property,
plant and equipment
and intangible assets

Notes: 1. “Adjustments” include the following:(1) “Adjustments” of negative ¥631 million in “Segment profit” indicate the elimination of intersegment
transactions.
(2) “Adjustments” of ¥28,877 million in “Segment assets” include negative ¥4,970 million for the elimination ofintersegment transactions and ¥33,848 million of corporate assets that are not allocated to any reportablesegment. The corporate assets are mainly funds to manage surplus assets (cash and deposits) and assets
related to administration departments that are not attributable to a reportable segment.
(3) “Adjustments” of ¥37 million in “Depreciation” and “Adjustments” of ¥60 million in “Increase in property,
plant and equipment and intangible assets” under “Other items” are mainly related to corporate assets thatare not attributable to a reportable segment.
2. Segment profit is adjusted with operating profit in the non-consolidated statement of income.
3. Because the Engineering Division specifically assumes the role of development and its sales are conducted
through the Industrial Sales Division, it does not generate “Sales from external customers.”- 13 -

MIMASU SEMICONDUCTOR INDUSTRY CO., LTD. (8155)

Per share information(Yen)
Fiscal year ended May 31, 2022
Net assets per share
Basic earnings per share

Fiscal year ended May 31, 2023

2,197.78

2,378.18

159.59237.16

Notes: 1. Diluted earnings per share are not presented because there are no potential shares.
2. The basis for calculation of net assets per share is as follows:
As of May 31, 2022

As of May 31, 2023

Total net assets (Millions of yen)

70,602

76,396

Amount deducted from total net
assets (Millions of yen)––Amount of net assets at the end of the
fiscal year related to common share(Millions of yen)

70,602

76,396

Number of issued common shares(Thousands of shares)

35,49735,497

Number of common shares held astreasury shares (Thousands of shares)

3,372

3,373

Number of common shares at the endof the fiscal year used for calculationof net assets per share (Thousands ofshares)32,124

32,123

3. The basis for calculation of basic earnings per share is as follows:
Fiscal year ended May 31, 2022

Fiscal year ended May 31, 2023

5,126

7,618

–

–

Profit related to common share(Millions of yen)

5,126

7,618

Average number of common shares
outstanding during the period(Thousands of shares)

32,124

32,124

Basic earnings per share
Profit (Millions of yen)Amount not attributed to commonshareholders (Millions of yen)

Significant subsequent events
Not applicable.

- 14 -