Notice: This document is an excerpt translation of the original Japanese document and is only for reference
purposes. In the event of any discrepancy between this translated document and the original Japanese
document, the latter shall prevail.

Consolidated Financial Results
for the Three Months Ended June 30, 2023
[Japanese GAAP]
August 7, 2023
Company name: WIN-Partners Co., Ltd.
Stock exchange listing: Tokyo Stock Exchange
Code number: 3183
URL: http://www.win-partners.co.jp
Representative: Hideumi Akizawa, Chief Executive Officer
Contact: Keiji Matsumoto, Director
Phone: +81-3-3548-0790
Scheduled date of filing quarterly securities report: August 14, 2023
Scheduled date of commencing dividend payments: –Availability of supplementary explanatory materials on quarterly financial results: Not available
Schedule of quarterly financial results briefing session: Not scheduled(Amounts of less than one million yen are rounded down.)
1. Consolidated Financial Results for the Three Months Ended June 30, 2023 (April 1, 2023 - June 30, 2023)(1) Consolidated Operating Results (cumulative)(% indicates changes from the previous corresponding period.)
Profit attributable toNet sales
Operating profit
Ordinary profit
owners of parent
Three months ended
Million yen%
Million yen%
Million yen%
Million yen%
June 30, 2023
17,3833.8432 (22.5)
435 (22.0)
290 (27.5)
June 30, 2022
16,744
8.5
557
4.2
558
3.9
400
9.8(Note) Comprehensive income: Three months ended June 30, 2023: ¥288 million [(28.7)%]
Three months ended June 30, 2022: ¥405 million [11.3%]
Basic earnings
Diluted earnings
per shareper share
Three months endedYenYen–
June 30, 2023
10.23June 30, 2022
14.11–
(2) Consolidated Financial Position
Total assets

Net assets

Million yen

41,963As of June 30, 2023
43,883As of March 31, 2023
(Reference) Equity: As of June 30, 2023: ¥21,650 million
As of March 31, 2023: ¥22,782 million

1

Equity ratio

Net assets per share

Million yen%

Yen

21,65022,78251.6
51.9

761.81801.64

2. Dividends
Annual dividends
1st quarter-end

2nd quarter-end

3rd quarter-end

Yen

Yen

Yen

Year-end

Fiscal year ended–0.00–
March 31, 2023
Fiscal year ending–March 31, 2024
Fiscal year ending
March 31, 2024
0.00–(Forecast)(Note) Revision to the forecast for dividends announced most recently: NoneTotalYen

Yen

50.00

50.00

50.00

50.00

3. Consolidated Financial Results Forecast for the Fiscal Year Ending March 31, 2024 (April 1, 2023 - March 31,2024)(% indicates changes from the previous corresponding period.)
Profit attributable
Basic earnings
Net sales
Operating profit
Ordinary profit
to owners ofper shareparentMillion yen%

Million yen%

Million yen%First half
35,1004.4
1,030 (7.0)
1,030 (7.1)
Full year
75,5006.6
2,830 14.6
2,830 14.4
(Note) Revision to the financial results forecast announced most recently: None

Million yen

700
1,930%

(5.6)
(5.7)

Yen

24.63
67.91

* Notes:(1) Changes in significant subsidiaries during the period under review: None
(Changes in specified subsidiaries resulting in changes in scope of consolidation)(Note) The Company acquired all shares of TRYTECH Co., Ltd. in the first quarter of the fiscal year under review
and included it in the scope of consolidation, although this does not constitute a change in specifiedsubsidiaries.
(2) Accounting methods adopted particularly for the preparation of quarterly consolidated financial statements: Yes(3) Changes in accounting policies, changes in accounting estimates and retrospective restatement
1) Changes in accounting policies due to the revision of accounting standards: None
2) Changes in accounting policies other than 1) above: None
3) Changes in accounting estimates: None
4) Retrospective restatement: None
(4) Total number of issued shares (common shares)
1) Total number of issued shares at the end of the period (including treasury shares):
June 30, 2023:
30,503,310 shares
March 31, 2023:
30,503,310 shares2) Total number of treasury shares at the end of the period:
June 30, 2023:
2,083,573 shares
March 31, 2023:
2,083,573 shares
3) Average number of shares during the period:
Three months ended June 30, 2023:
Three months ended June 30, 2022:

28,419,737 shares
28,419,737 shares* These quarterly financial results are outside the scope of quarterly review by certified public accountants or an audit
firm.
* Explanation of the proper use of financial results forecasts and other notes
The financial results forecasts are based on information available as of the announcement date of this document andassumptions as of the same date concerning uncertain factors that may affect future performance. Actual results may
differ significantly from these forecasts due to various factors.
2

Quarterly Consolidated Financial Statements and Principal Notes(1) Quarterly Consolidated Balance Sheets(Thousand yen)
As of March 31, 2023
AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade
Electronically recorded monetary claims - operating
Merchandise
Other
Total current assets
Non-current assets
Property, plant and equipment
Intangible assets
Investments and other assets
Total non-current assets
Total assets
Liabilities
Current liabilities
Notes and accounts payable - trade
Electronically recorded obligations - operating
Income taxes payable
Provision for bonuses
Other
Total current liabilities
Non-current liabilities
Retirement benefit liability
Other
Total non-current liabilities
Total liabilities
Net assets
Shareholders’ equity
Share capital
Capital surplus
Retained earnings
Treasury sharesTotal shareholders’ equity
Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Remeasurements of defined benefit plans
Total accumulated other comprehensive income
Total net assets
Total liabilities and net assets

3

As of June 30, 2023

16,771,746
15,676,256
1,948,745
2,813,288
1,461,806
38,671,843

16,553,345
13,300,844
2,244,536
2,906,589
1,482,857
36,488,173

3,899,801
371,938
939,743
5,211,483
43,883,327

4,129,477
399,815
946,469
5,475,763
41,963,936

16,543,188
2,026,169
447,458
369,176
498,056
19,884,049

14,891,418
2,202,799
164,525
176,463
1,603,456
19,038,664

1,214,650
2,140
1,216,790
21,100,840

1,255,886
19,0191,274,906
20,313,570

550,000
2,272,369
20,740,823(836,142)
22,727,050

550,000
2,272,369
19,610,474(836,142)
21,596,701

42,20913,22655,43622,782,487
43,883,327

41,081
12,58253,66321,650,365
41,963,936

(2) Quarterly Consolidated Statements of Income and Comprehensive Income
Quarterly Consolidated Statement of Income
Three Months Ended June 30(Thousand yen)

Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating profit
Non-operating income
Interest income
Dividend income
Rental income from real estate
Other
Total non-operating income
Non-operating expenses
Interest expenses
Other
Total non-operating expenses
Ordinary profit
Extraordinary income
Gain on sale of non-current assets
Gain on sale of investment securities
Total extraordinary income
Extraordinary losses
Loss on sale of non-current assets
Total extraordinary losses
Profit before income taxes
Income taxes
ProfitProfit attributable to owners of parent

For the three months ended
June 30, 2022
16,744,064
14,758,799
1,985,265
1,427,472
557,793

For the three months ended
June 30, 2023
17,383,098
15,234,441
2,148,656
1,716,279
432,377

44
7
502
2,500
3,055

39
8
223
2,522
2,793

–
2,815
2,815
558,03312
91
103
435,067–
28,30628,306

726
–
726

–
–
586,339
185,359
400,980
400,9804141435,751
145,114290,637
290,637

4

Quarterly Consolidated Statement of Comprehensive Income
Three Months Ended June 30(Thousand yen)

ProfitOther comprehensive income
Valuation difference on available-for-sale securities
Remeasurements of defined benefit plans, net of tax
Total other comprehensive income
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners of parent

For the three months ended
June 30, 2022
400,980

For the three months ended
June 30, 2023
290,637

3,870
167
4,037
405,017(1,128)(644)(1,772)
288,864

405,017

288,8645