File: Financial Results for the 40th Quarter (Interim Period)第 40 期 四半期（中間期）決算短信_20240807164650(ja-en)

Year ended December 31,2024

Updated: 2024/08/07 16:46:50

Consolidated Financial Results for the Second Quarter (Interim Period) [JapaneseGAAP]
August 14, 2024

Company name:

Nomura System Corporation

Stock code

Listed on

3940

Representative

Title:

Contact

Title:Tokyo

URL https://www.nomura-system.co.jp
Representative Director(Name)
Director, General Manager of(Name)
Administration Department

Scheduled date of semi-annual reportAugust 14, 2024
submission

Yasuo nemoto(TEL) 03-6277-0133

Scheduled date of commencement ofー
dividend payment

Preparation of supplementary materials for financial:results

Yes

Holding of financial results briefing

Yes:

Yoshimitsu Nomura(For institutional investors and securities analysts)(Amounts are rounded to the nearest million yen)

Results for the second quarter (interim) of the fiscal year ended December 31, 1.2024 (January 1, 2024-June 30, 2024)(1)Operating Results (Cumulative)(Percentages indicate year-on-year changes.)
Net sales

Operating income

Ordinary income

Net income

Millions of yen%

Millions of yen%Millions of yen%

Millions of yen%

1,578

12.8

250

28.2

251

28.8

172

13.3

1,399

7.2

195

23.9

195

16.5

152

31.4

Interim period ended December
31, 2024
Interim period ended December
31, 2023

Fully diluted
Per share
Net income

Per share
Net income
Interim period ended December
31, 2024
Interim period ended December
31, 2023

YenYen

3.74

3.73

3.29

3.28(2)Financial Position
Total assets

Net assets

Equity ratio

Millions of yen

Millions of yen%Interim period ended December
31, 2024

3,350

2,987

89.2

Year ended December 31, 20233,442

3,043

88.4

2,987Millionsof yenYear ended
December 31,
2023(Reference Shareholders' Interim period ended December)equity31, 2024

3,043

Millionsof yen2.Dividends
Dividend per share
End of first quarter
Year ended December 31,
2023
Year ended December 31,
2024

End of secondquarterEnd of the thirdquarter

Term end

Total

Yen

Yen

Yen

Yen

Yen

-0.00

-

3.25

3.25

-

0.00
-

3.25

3.25

FY2024/12 (Forecast)(NOTE Revisions to the dividend forecasts most recently announced): NoneForecast for FY01/12/3.2024 (January 1, 2024 to December 31, 2024)(Percentages indicate year-on-year changes.)
Net sales
Millions of yen

Operating income%Millions of yen

Ordinary income%―2―1

Millions of yen

Per shareNet Income

Net Income%Millions of yen%

Yen

File: Financial Results for the 40th Quarter (Interim Period)第 40 期 四半期（中間期）決算短信_20240807164650(ja-en)

Full year

3,203

8.7

(NOTE Revisions to the most recently announced earnings forecasts)

324(30.4): None―2―2324

Updated: 2024/08/07 16:46:50(30.4)

221(38.5)

4.77

File: Financial Results for the 40th Quarter (Interim Period)第 40 期 四半期（中間期）決算短信_20240807164650(ja-en)

Updated: 2024/08/07 16:46:50※ Notes(1)Application of special accounting methods for the preparation of interim financialstatements: None(2)Changes in accounting policies and changes or restatement of accounting estimates� Changes in accounting policies caused by revision of accounting standards: None� Changes in accounting policies other than (i): None� Changes in accounting estimates: None� Restatement of revisions: None(3)Number of shares outstanding (common shares)
� Number of shares outstanding at the end of the period Interim period
December 31, 2024
(including treasury stock)� Number of treasury stock at the end of the period
� Average number of shares outstanding (interim period)※※

Interimperiod

ended

ended

December 31, 2024
Interimperiod

December 31, 2024

Sha Year ended December 31,46,540,800
res 2023
Sha Year ended December 31,775,004

res 2023

ended

Sha Interim
period45,910,481
res December 31, 2023

Sha
46,444,800
resSha

73,804

res

ended

Sha
46,028,202
res

The financial results for the second quarter (interim term) are not subject to review by a certified public accountant or an auditing firm.
Explanations and other special notes concerning the appropriate use of business performance forecasts
The earnings forecasts and other forward-looking statements herein are based on information currently available to the Company and on certain assumptions deemed
to be reasonable, and do not constitute guarantees by the Company of future performance. Actual results may differ materially from the forecast depending on a rangeof factors. Although results for the current fiscal year are steady compared to the earnings forecast, the domestic economic environment and other factors remain
uncertain, so we will once again disclose the full-year earnings forecast.

―2―3File: Financial Results for the 40th Quarter (Interim Period)第 40 期 四半期（中間期）決算短信_20240807164650(ja-en)○Accompanying Materials – Contents

1.Interim Financial Statements and Major Notes................................................................................................2(1)Interim balance sheets.........................................................................................................2(2)Interim statements of income.........................................................................................................3(3)Interim Statement of Cash Flows....................................................................................4(4)Notes to Interim Financial Statements....................................................................................5(Notes on the Going Concern Assumption).......................................................................................5(Notes on Substantial Changes in the Amount of Shareholders' Equity)............................................................5(Notes on Segment Information).............................................................................................5―2―4

Updated: 2024/08/07 16:46:50

File: Financial Results for the 40th Quarter (Interim Period)第 40 期 四半期（中間期）決算短信_20240807164650(ja-en)

Updated: 2024/08/07 16:46:50

1.Interim Financial Statements and Major Notes(1)Interim balance sheets(Thousands of yen)
Prior taxable year
As of December 31, 2023

Current interim accounting period
As of June 30, 2024

AssetsCurrent assets
Cash and deposits
Accounts receivable and contract assets
Work in process
Others2,665,886

2,626,456

554,530

498,043

2,017

8,404

32,46936,7603,254,903

3,169,663

52,25954,861

218

218

Investments and other assets

134,135

124,908

Total noncurrent assets

186,612

179,988

3,441,515

3,349,651

Accounts payable

183,183

146,399

Income taxes payable

73,42688,553

Others123,238

109,319

Total current liabilities

379,848344,271

18,69918,708

Total current assets
Fixed assets
Property, plant and equipment
Intangible assets

Total assets
Liabilities
Current liabilities

Long-term liabilities
Asset retirement obligations
Total noncurrent liabilities
Total liabilities

18,69918,708398,546

362,980

323,871

325,407

Net assets
Shareholders' equity
Common stock
Capital surplus

280,371

281,907

Retained earnings

2,447,393

2,468,466

Treasury stock(8,738)(89,180)

3,042,898

2,986,601

Total shareholders' equity
Stock acquisition right
Total net assets
Total liabilities and net assets―2―57171

3,042,968

2,986,671

3,441,515

3,349,651

File: Financial Results for the 40th Quarter (Interim Period)第 40 期 四半期（中間期）決算短信_20240807164650(ja-en)

Updated: 2024/08/07 16:46:50(2)Interim statements of income(Thousands of yen)Previous interim accounting period(January 1, 2023
To June 30, 2023)

Current interim accounting period(January 1, 2024
To June 30, 2024)

Net sales

1,399,118

1,577,987

Cost of sales

1,047,352

1,154,569

Gross profit

351,766

423,419

Selling, general and administrative expenses

156,412173,025

Operating income

195,354

250,394

Non-operating income
Interest income

1011Others

81211

Total non-operating income

90222

Non-operating expenses
Loss on valuation of investment securities

805-

Others89

17

Total non-operating expenses

895

17

194,550

250,598

Gain on sales of investment securities

27,688-

Total extraordinary income

27,688-

Income before taxes

222,238

250,598

Income taxes

55,111

79,115

Ordinary income
Extraordinary incomeIncome taxes-deferred

15,511(295)

Total income taxes

70,62278,820Net income

151,616

171,779―2―6File: Financial Results for the 40th Quarter (Interim Period)第 40 期 四半期（中間期）決算短信_20240807164650(ja-en)

Updated: 2024/08/07 16:46:50(3)Interim Statement of Cash Flows(Thousands of yen)Previous interim accounting period(January 1, 2023
To June 30, 2023)

Current interim accounting period(January 1, 2024
To June 30, 2024)

Net cash provided by operating activities
Income before taxes

222,238

250,598

Depreciation and amortization

3,461

5,361Charges for stock compensation

4,555

9,768

Unrealized gains (losses) on available-for-sale securities. (Gain on �)

805-

Loss (Gain) on Sales of Investment Securities. (�)(27,688)-Decrease (increase) in notes and accounts receivable-trade (increase in�)

(38,361)

56,487

Decrease (increase) in inventories (increase in �)(5,700)(6,388)

Increase (decrease) in notes and accounts payable-trade (decrease in �)(30,825)(36,785)

Increase (decrease) in accrued consumption taxes (�: decrease)

15,765(16,238)

Others(10,264)(2,195)

Subtotal

133,986

260,608

Income taxes paid

(45,307)(64,545)

Net cash provided by operating activities

88,679196,064-(7,964)

Cash flow from investing activities
Purchase of property, plant and equipment
Proceeds from sales of investment securities

458,000-

Cash flow from investing activities

458,000(7,964)-

3,072

Purchase of treasury stock(59,000)(80,442)

Cash dividends paid

(150,357)(150,161)

Cash flow from financing activities(209,357)(227,531)

Cash flow from financing activities
Proceeds from issuance of shares upon exercise of subscription rights
to shares

NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS

337,323(39,431)

Cash and cash equivalents at beginning of period

2,068,810

2,665,886

Cash and cash equivalents, end of the period

2,406,133

2,626,456―2―7File: Financial Results for the 40th Quarter (Interim Period)第 40 期 四半期（中間期）決算短信_20240807164650(ja-en)(4)Notes to Interim Financial Statements(Notes on the Going Concern Assumption)
Not applicable.

(Notes on Substantial Changes in the Amount of Shareholders' Equity)
Not applicable.

(Notes on Segment Information)[Segment Information]
Disclosure is omitted because ERP Solution Business is the only single segment.

―2―8

Updated: 2024/08/07 16:46:50