FY2024 3rd Quarter Consolidated Financial Results [IFRS](April 1, 2023 through December 31, 2023)
February 2, 2024
This translation may be used only for reference purposes. This English version is a summary of the original Japanese document. In cases where

any differences occur between the English version and the original Japanese version, the Japanese version shall prevail. AISIN CORPORATION
shall accept no responsibility or liability for damage or loss caused by any error, inaccuracy, or misunderstanding with regard to this translation.
Company Name AISIN CORPORATIONListed on

The Tokyo and Nagoya Stock Exchanges

Code Number7259

URL

https://www.aisin.com/en/

Representative

Moritaka Yoshida, President

Contact person

Yoshio Uchiyama, General Manager Finance & Accounting Dept. TEL

Scheduled filing date for quarterly reporting on EDINET：February 9, 2024

+81-566-24-8265

The expected date of dividends payment：-Additional documents to supplement quarterly financial results：Yes (Japanese only)
Quarterly IR presentation：Yes (For analysts and professional investors)(Amounts less than million yen are rounded down)

1.Consolidated Results for the 3rd Quarter of FY2024 (Apr. 1, 2023 through Dec. 31, 2023)(1) Consolidated Financial Results（Percent shows changes against corresponding figures for the previous period）
Operating profit

Revenue
Million Yen％FY2024 3rd Quarter

3,728,740

FY2023 3rd Quarter

3,211,137

Profit before income taxes

Profit for the period

Million Yen％

Million Yen％

Million Yen％

16.1

93,785

246.5

105,528129.1

83,803

164.9

11.9

27,064-80.5

46,053-71.5

31,640-72.0

Profit for the period
attributableto owners of the parent

Comprehensive incomefor the periodBasic earnings per share

Diluted earnings per share

Million Yen％

Million Yen％

Yen

Yen

FY2024 3rd Quarter

67,399185.4

226,926⁻

250.06250.06FY2023 3rd Quarter

23,613-76.4-19,195

⁻

87.61

87.61

(2) Consolidated Financial Position
Total assets

Equity attributable toowners of the parent

Total equity

Ratio of equity attributableto owners of the parent

Million Yen

Million Yen

Million Yen％FY2024 3rd Quarter

4,260,684

2,167,566

1,914,513

44.9

FY20234,135,826

1,991,437

1,751,326

42.3

2.Cash Dividends
Annual cash dividends per share
1st Quarter

3rd Quarter

2nd Quarter

Year end

TotalYenYenYenYenYen

FY2023－70.00－

100.00170.00

FY2024－

80.00

－
90.00

170.00

FY2024(Forecast)(Note) Changes in dividends forecast for FY2024：None
3.Consolidated Financial Forecast for FY2024 (Apr. 1, 2023 through Mar. 31, 2024）（Percent indications show the percentage of changes against previous Fiscal Year）
Revenue

Full year

Profit before incometaxes

Operating profit

Profit attributable toowners of parent

Earnings per share

Million Yen％

Million Yen％

Million Yen％Million Yen％Yen

4,900,000

11.3

150,000

158.9

160,000

117.0

90,000138.9

333.91(Note) Consolidated financial forecast corrections for FY2024：Yes
Please refer to the “Notice of the Revised Forecast of Consolidated Financials” disclosed on February 2, 2024.

- 1 -4.Others(1) Changes in significant subsidiaries：Yes
Consolidation scope
Consolidated (New)：None
Eliminated：TANGSHAN AISIN AUTOMOTIVE PARTS CO., LTD.
TANGSHAN AISIN AUTOMOTIVE PARTS CO., LTD. was merged into TANGSHAN AISIN GEAR CO., LTD.
(2) Changes in accounting policies and accounting estimation① Changes in accounting policies required by IFRS：Yes② Other changes：None③ Changes in accounting estimation：None(Note) For more information, please refer to (Changes in accounting policies) on page 7.
(3) Number of outstanding shares(common stocks)① Number of shares issued including treasury stock as of therespective balance sheet date② Number of treasury stock as of the respective balance
sheet date
③ Average number of common stocks (quarterly total)

FY2024 3rdQuarter
FY2024 3rdQuarter
FY2024 3rdQuarter

294,674,634 shares

FY2023294,674,634 shares

25,140,091 shares

FY202325,151,250 shares

269,532,256 shares

FY2023 3rdQuarter

269,521,704 shares※ This Quarterly Financial Result is not subject to review procedure.
※ Explanation regarding the appropriate use of forecasts, and other additional information

1. The forecasts included in this document are based on information that the Company has obtained at the time of this disclosure and certain
assumptions that the Company considers reasonable. The Company does not guarantee the predicted outcome of the forecasts.
Actual results may differ significantly from the forecast due to a variety of factors, such as exchange rates and conditions of the globalmarket.

2. The Company is scheduled to hold the earnings briefing for analysts and professional investors on February 2, 2024. The presentationmaterials for the earnings briefing will be posted on its website promptly following the presentation.

- 2 -5. Consolidated Quarterly Financial Statements(1) Consolidated Quarterly Statements of Financial Position(Million Yen)FY2023(As of Mar. 31, 2023)

FY2024 3rd Quarter(As of Dec. 31, 2023)

AssetsCurrent assetsCash and cash equivalents

317,693489,719

Trade and other receivables

740,442670,012

Other financial assets
Inventories

44,326534,181

39,486
519,875

Other current assets
Subtotal
Assets held for sale
Total current assets

77,47573,9901,714,118
15,665

1,793,084
5,675

1,729,784

1,798,760

1,440,280
56,081

1,425,607
53,883Right-of-use assets
Investments accounted for using the equity method
Other financial assets

65,451138,105
583,573

65,595140,809645,953

Deferred tax assets
Other non-current assets
Total non-current assets

80,32442,225

89,15240,923

2,406,041

2,461,924

4,135,826

4,260,684

Trade and other payables
Bonds and loans payable
Lease liabilities

840,261
159,880
18,392

853,199
84,903
20,033

Other financial liabilities
Provisions
Income tax payables

3,559
38,403
13,414

6,823
41,661
33,995

Non-current assets
Property, plant and equipment
Intangible assets

Total assets
Liabilities and equity
Liabilities
Current liabilities

Other current liabilities
Subtotal
Liabilities directly associated with assets held for sale

42,46647,260

1,116,378
1,494

1,087,877
559

1,117,873

1,088,436

688,815
43,378636,098
46,424

Other financial liabilities
Retirement benefit liabilities
Provisions
Deferred tax liabilities
Other non-current liabilities

19,938206,1152,206
49,532
16,52820,324
212,845
2,353
69,532
17,101

Total non-current liabilities

1,026,515
2,144,389

1,004,680
2,093,117

Total current liabilities
Non-current liabilities
Bonds and loans payable
Lease liabilities

Total liabilities
EquityCapital stock

45,04945,049

Capital surplus
Treasury stock

74,401-115,675

79,260-115,624

Other components of equity
Retained earnings
Equity attributable to owners of the parent company
Non-controlling interests

307,125
1,440,425

393,682
1,512,144

1,751,326
240,110

1,914,513
253,052

Total equity

1,991,437

2,167,566

4,135,826

4,260,684

Total liabilities and equity- 3 -(2) Consolidated Quarterly Statements of Income / Consolidated Quarterly Statements of Comprehensive Income(Consolidated Quarterly Statements of Income)(Million Yen)FY2023 3rd Quarter(Apr. 1, 2022 throughDec. 31, 2022)
Revenue
Cost of revenue
Gross profit
Selling, general and administrative expenses

FY2024 3rd Quarter(Apr. 1, 2023 throughDec. 31, 2023)

3,211,137-2,942,078

3,728,740-3,316,784

Other income

269,058-252,644
20,251

411,956-327,449
17,852Other expenses
Operating profit-9,600-8,57327,064

93,785

Finance expenses
Equity in earnings of affiliates

21,852-10,705
7,842

20,383-12,784
4,144

Profit before income taxes
Income tax expenses

46,053-14,412105,528-21,725

Profit for the period

31,64083,803

Profit for the period attributable to:
Owners of the parent

Finance income

23,61367,399Non-controlling interests

8,027

16,403

Total

31,64083,803

87.61
87.61

250.06250.06

Earnings per share
Basic earnings per share (Yen)
Diluted earnings per share (Yen)(Consolidated Quarterly Statements of Comprehensive Income)(Million Yen)FY2023 3rd Quarter(Apr. 1, 2022 throughDec. 31, 2022)
Profit for the period
Other comprehensive income
Items that will not be reclassified to profit or loss
Remeasurements of defined benefit plans

FY2024 3rd Quarter(Apr. 1, 2023 throughDec. 31, 2023)

31,64083,803167-100

Net changes in revaluation of financial assets measured at fair value throughother comprehensive income-66,292

114,054

Share of other comprehensive income of associates accounted for using theequity method

-142

286

-66,267

114,240

245

Cash flow hedges
Exchange differences on translating foreign operations

162
12,44747
26,296

Share of other comprehensive income of associates accounted for using theequity method

2,795

2,532

Total
Other comprehensive income total

15,430-50,836

28,882
143,123

Comprehensive income for the period-19,195

226,926-27,6118,415

204,365
22,560-19,195

226,926

Total
Items that may be reclassified subsequently to profit or loss
Net changes in revaluation of financial assets measured at fair value throughother comprehensive income

Comprehensive income for the period attributable to:
Owners of the parent
Non-controlling interests
Total- 4 -(3) Consolidated Statements of Changes in Equity
FY2023 3rd Quarter(Apr. 1, 2022 through Dec. 31, 2022)(Million Yen)
Equity attributable to owners of the parent
Other components of equity

Capitalstock

Capitalsurplus

Net changes inrevaluation ofRemeasurefinancial assets
ments
measured atof defined
fair value
benefitthrough otherplanscomprehensive
incomeTreasurystock

Exchangedifferencesontranslationof foreign
operations

Cash
flow
hedges

Total

Balance as of April 1, 2022
Profit for the period
Other comprehensive income

45,049-76,282--115,723-

56

325,493-66,054

-253
169

5,084
14,604

330,324-51,224Comprehensive income for theperiod

---

56

-66,054

169

14,604-51,224

-

-13-

-4
53-

----

-Changes in the ownershipinterest in subsidiaries--1,417

-

0-

--

0

Transfer from other componentsof equity to retained earnings----56

-118

-

-

-174

45,049-1,431
74,851

49-115,674

-56
-

-118
259,320-84

19,688-174
278,925

Acquisition of treasury stock
Disposal of treasury stock
Dividends

Total transactions with owners
Balance as of Dec. 31, 2022

Equity attributable to owners of the parent
Non-controlling interests

Retainedearnings
Balance as of April 1, 2022
Profit for the period

Total equity

Total

1,420,583
23,613-

1,756,516
23,613-51,224

239,992
8,027
388

1,996,508
31,640-50,836

Comprehensive income for theperiod

23,613-27,611

8,415-19,195

Acquisition of treasury stock
Disposal of treasury stock
Dividends-45,818-4
39-45,818-7,843-4
39-53,661--1,417-8,182-9,599174---

Other comprehensive income

Changes in the ownershipinterest in subsidiaries
Transfer from other componentsof equity to retained earnings
Total transactions with owners-45,643-47,200-16,025-63,225

Balance as of Dec. 31, 2022

1,398,553

1,681,704232,382

1,914,087- 5 -FY2024 3rd Quarter(Apr. 1, 2023 through Dec. 31, 2023)(Million Yen)
Equity attributable to owners of the parent
Other components of equity

Capitalstock

Balance as of April 1, 2023
Profit for the period

Capitalsurplus

Net changes inrevaluation ofRemeasurefinancial assets
ments
measured atof defined
fair value
benefitthrough otherplanscomprehensive
incomeTreasurystock

Exchangedifferences
ontranslationof foreign
operations

Cashflow
hedgesTotal

45,04974,401-115,675-

275,926-114

31,313

307,125----5113,557

51

23,362

136,966

Comprehensive income for theperiod

-

-

-

-5

113,557

51

23,362

136,966

Hyperinflation adjustment

Other comprehensive income

---

-

-

-

-

-

Acquisition of treasury stock
Disposal of treasury stock
Dividends

-

-9-

-3
55
-

-

-

-

-

-

Changes in the ownershipinterest in subsidiaries

-

4,868

-

-

-

-

-

-

Transfer from other componentsof equity to retained earnings

--

-

5

-50,414---50,408

45,0494,859
79,26051-115,624

5--50,414339,069-63

54,676-50,408
393,682Total transactions with owners
Balance as of Dec. 31, 2023

Equity attributable to owners of the parent
Non-controlling interests

Retainedearnings
Balance as of April 1, 2023
Profit for the period

Total equity

Total

1,440,425
67,399-1,751,326
67,399136,966

240,110
16,403
6,157

1,991,437
83,803
143,123

Comprehensive income for theperiod

67,399204,365

22,560226,926

Hyperinflation adjustment

2,425

2,425

-

2,425

-

-3
45

1

-3
47

-48,515-48,515-8,569-57,084-

4,868-1,0503,817

50,408---1,893
1,512,144-43,604
1,914,513-9,618253,052-53,223
2,167,566

Other comprehensive income

Acquisition of treasury stock
Disposal of treasury stock
Dividends
Changes in the ownershipinterest in subsidiaries
Transfer from other componentsof equity to retained earnings
Total transactions with owners
Balance as of Dec. 31, 2023

- 6 -(4) Notes to the Consolidated Financial Statements(Going concern assumption)
None(Changes in accounting policies)
Beginning from FY2024, the company has adopted “Amended by Deferred Tax related to Assets and Liabilities arising from a Single
Transaction” (Amendments to IAS12). The adoption of this atandard has no significant impact on the Consolidated Quarterly Financial Statement
for the third quarter ended March 31, 2024.
(Assets held for sale)

As of December 31, 2023, the assets and liabilities held by SHIROKI AUTOMOTIVE INDIA PVT LTD., were classified as held for sale, becauseof the business transfer agreement for manufacturing automotive seat frame mechanism parts.
On April 1, 2023, the sales procedures have been completed for the Nagoya Plant of consolidated subsidiary Aisin Shiroki Corporation that wereclassified as held for sale at the end of the previous fiscal year.
In addition to it, the stock transfer of PT. SHIROKI INDONESIA has been completed on November 1, 2023.
The stock transfer of SHIROKI AUTOMOTIVE INDIA PVT.LTD., will be carried out on March 1, 2024, on the condition that necessary procedures
and measures are completed based on the competition laws.
(Material subsequent events)
None- 7 -