February 14, 2024
FOR IMMEDIATE RELEASE
Company name: Digital Arts Inc.
Representative: Toshio Dogu, Representative Director,President and CEO(Securities Code: 2326, TSE Prime Market)
Contact:
Fumihiko Tanizaki, General Manager, Investor
Relations Office
TEL: +81-3-5220-1670

Notice of Recording of Extraordinary Income and Revision of Full-year Consolidated Financial Results
Forecast
Digital Arts Inc. (the "Company") hereby announces that it will post extraordinary income in line with the press
release, “Notice of Change (Share Transfer) in Consolidated Subsidiary (Specified Subsidiary),” issued today. Inconnection with this, the Company has revised its financial results forecast for the fiscal year ending March 31,2024, announced on May 9, 2023, as detailed below.
1. Recording of extraordinary income
As announced in the press release, “Notice of Change (Share Transfer) in Consolidated Subsidiary (SpecifiedSubsidiary),” issued today, the Board of Directors passed a resolution at a meeting held today to transfer 91.86% of
the outstanding shares of Digital Arts Consulting Inc., a consolidated subsidiary of the Company, to CHANGEHoldings, Inc. As a result, a sum of approximately 1,930 million yen and a sum of approximately 2,150 million yen
are expected to be posted as a gain on sale of shares of subsidiaries in the category of extraordinary income in theconsolidated financial results and non-consolidated financial results respectively for the fiscal year ending March
31, 2024.
2. Revision of financial results forecast(1) Revision of the consolidated financial results forecast for the fiscal year ending March 31, 2024 (April 1,2023 – March 31, 2024)

Operatingprofit

Net sales
Previously forecast (A)Million yen

Million yen

Million yen

3,550

252.86

11,500

5,150

5,150

354.82－－－4,880
1,330－－－

37.5－

10,436

4,413

4,429

3,062

218.12

Change (%)(Reference) Results forthe previous fiscal year
(Year ended March 31,2023)

Profit pershare

Million yen

11,500

Revised forecast (B)Difference (B-A)

Profitattributable toowners ofparent

Ordinary
profit

5,150

5,150

Yen

－(Reference) Revision of the non-consolidated financial results forecast for the fiscal year ending March 31, 2024
(April 1, 2023 – March 31, 2024)
OperatingprofitNet sales
Previously forecast (A)Revised forecast (B)Difference (B-A)
Change (%)(Reference) Results forthe previous fiscal year
(Year ended March 31,2023)

Ordinary
profitProfit pershareProfit

Million yen

Million yen

Million yen

Million yen

3,450

245.7410,0005,0005,000

358.46

－

－－

4,930
1,480－

－

－

42.9

－

8,984

4,395

4,407

3,048

217.15

10,000

5,000

5,000

Yen

－

(2) Reason of the revision
The full-year consolidated forecasts announced on May 9, 2023, will be revised due to the posting of theextraordinary income of approximately 1,930 million yen in the above paragraph 1. The impact of the transfer ofthe consolidated subsidiary on the Company’s Medium-term Management Plan, including the latest trends inperformance, is currently examined. The dividend forecast will not be revised.
*The forecast above has been created based on the information available as of the date of the publication of thisnotice. Actual results may be different from the forecast due to a variety of factors.