Disclaimer: This document is an English translation of the original document in Japanese and has been preparedsolely for reference purposes. In the event of any discrepancy between this English translation andthe original in Japanese, the original shall prevail in all respects.

Consolidated Financial Results
for the Three Months Ended June 30, 2024
[Japanese GAAP]
August 13, 2024
Company name:
Fuji Die Co., Ltd.
Stock exchange listing: Tokyo Stock Exchange
Securities code:
6167
URL:
https://www.fujidie.co.jp/
Representative:
Yoshikazu Haruta, Representative Director and President
Contact:
Masao Takayasu, Director, Division Director of Administration Division
Phone:+81-3-3759-7182
Scheduled date of commencing dividend payments:–
Preparation of supplementary material on financial results: None
Holding of financial results briefing: None
(Amounts of less than one million yen are rounded down.)
1. Consolidated Financial Results for the Three Months Ended June 30, 2024 (April 1, 2024 to June 30, 2024)(1) Consolidated Operating Results (Cumulative)(% indicates changes from the previous corresponding period.)
Profit attributable to
Net sales
Operating profit
Ordinary profit
owners of parent
Three months ended
Million yen%
Million yen%
Million yen%
Million yen%
June 30, 2024
3,990
(2.9)
48
(83.2)
145(56.3)
93(60.7)
June 30, 2023
4,107
(1.6)
290
(9.8)
331
(9.3)
237
(1.6)
(Note) Comprehensive income: Three months ended June 30, 2024: ¥150 million [(46.0)%]
Three months ended June 30, 2023: ¥279 million [(10.0)%]
Basic earnings Diluted earnings
per shareper share
Three months ended
Yen
Yen
June 30, 2024
4.69–
June 30, 2023
11.95–
(2) Consolidated Financial Position
Total assets
Million yen

As of June 30, 2024
As of March 31, 2024
(Reference) Equity:

Net assets
Million yen

25,437
20,162
26,13820,647
As of June 30, 2024: ¥20,162 million
As of March 31, 2024: ¥20,647 million

Equity ratio
%

79.3
79.0

2. Cash Dividends
Annual dividends per share
1st
2nd
3rd
Year-endquarter-end quarter-end quarter-end

Total

Fiscal year ended
Yen
Yen
Yen
Yen
Yen
March 31, 2024
–
0.00
–
32.00
32.00
Fiscal year ending–
March 31, 2025
Fiscal year ending
March 31, 2025
0.00
–
40.00
40.00
(Forecast)(Notes) Revision to the dividends forecast announced most recently: None
Details of year-end dividends for the fiscal year ended March 31, 2024: Ordinary dividend: ¥22.00
Commemorative dividend: ¥10.00
3. Consolidated Financial Results Forecast for the Fiscal Year Ending March 31, 2025 (April 1, 2024 to March
31, 2025)(% indicates changes from the previous corresponding period.)
Profit attributable
Basic earnings
Net sales
Operating profit
Ordinary profit
to owners of parent
per share
Million yen% Million yen% Million yen%

Million yen

First half
8,800
7.2
470
6.4
530
5.6
Full year
18,000
7.9
1,020
26.1
1,150
30.4
(Note) Revision to the financial results forecast announced most recently: None
* Notes:(1) Significant changes in the scope of consolidation during the period: None
Newly included: – ()
Excluded: – (

380
830

%

(0.0)
17.0

Yen

19.13
41.78

)

(2) Accounting policies adopted specially 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 revisions to accounting standards and other regulations: 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, 2024: 20,000,000 shares
March 31, 2024: 20,000,000 shares2) Total number of treasury shares at the end of the period:
June 30, 2024: 133,780 shares
March 31, 2024: 133,780 shares
3) Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year):Three months ended June 30, 2024: 19,866,220 shares
Three months ended June 30, 2023: 19,835,002 shares* Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified
public accountants or an audit firm: None* Explanation of the proper use of financial results forecast and other notes
The financial results forecast and other forward-looking statements herein are based on information available to theCompany and certain assumptions that are deemed reasonable as of the date of publication of this document. Therefore,
these statements do not constitute a guarantee that the Company will achieve this forecast or other forward-looking
statements. For the assumptions underlying the forecast herein and cautionary notes on the use of this financial results
forecast, please refer to “Overview of Operating Results, etc. (3) Explanation of Forward-Looking Information,
including Consolidated Earnings Forecasts” on page 3.

Table of Contents - Attachments
1. Overview of Operating Results, etc. ........................................................................................................... 2(1) Overview of Operating Results for the Three Months Ended June 30, 2024 ......................................... 2(2) Overview of Financial Position for the Three Months Ended June 30, 2024 .......................................... 2(3) Explanation of Forward-Looking Information, including Consolidated Earnings Forecasts ................ 3
2. Quarterly Consolidated Financial Statements and Primary Notes ............................................................. 4(1) Quarterly Consolidated Balance Sheets ................................................................................................. 4(2) Quarterly Consolidated Statements of Income and Comprehensive Income ......................................... 6(3) Notes to Quarterly Consolidated Financial Statements .......................................................................... 8(Accounting Policies Adopted Specially for the Preparation of Quarterly Consolidated Financial Statements) 8(Notes on Segment Information, etc.) ....................................................................................................... 8(Notes in the Event of Significant Changes in the Amount of Shareholders’ Equity) .................................... 8(Notes on Going Concern Assumption) ...................................................................................................... 8(Notes to Statements of Cash Flows) ........................................................................................................ 8

1

1. Overview of Operating Results, etc.
(1) Overview of Operating Results for the Three Months Ended June 30, 2024
The Japanese economy during the three months ended June 30, 2024 (hereinafter, the period under review)continued to see gradual recovery. However, the economic outlook remained uncertain due to factors such as asurge in resource and energy prices and a global rise in prices impacted by the situation in Ukraine, the conflictin the Middle East, the prolonged weakening of the Japanese yen, and a slowdown in the Chinese economy.
Amid this environment, the Group has laid out a fiscal year goal of “Kyosei (We all respect individuality andpersonality and support each other. All of our employees grow together with the Company),” striving to achieve
higher quality, lower cost, shorter delivery time, and excellent service.
Aiming for“Transforming the company structure to adapt business resilience,” the Group formulated the
medium-term management plan for three years that spans from the fiscal year ending March 31, 2025, and has
started implementing various measures with the following as priority measures:
1. Strengthen the management foundation
2. Increasing productivity and Improving business efficiency
3. Leaping forward in overseas business4. Contributing to a zero carbon / recycling-based society
5. Development of new businessAs a result, net sales for the period under review totaled ¥3,990 million (down 2.9% year on year).
For carbide tools, although sales of hot rolling mill rolls for overseas markets were strong, sales of grooved
rolls for overseas markets which were strong in the previous fiscal year, significantly dropped due to the inventory
adjustments by customers, and as a result, net sales were ¥1,032 million (down 13.4% year on year)
For carbide molds, although sales of molds parts for motor core molds remained strong, sales of rechargeable
battery molds significantly dropped due to customers’ relocation of manufacturing facilities, and sales of powder
compacting molds were sluggish, and as a result, net sales were ¥924 million (down 6.1% year on year).
For other carbide products, demand for semiconductor production equipment remained strong, and sales ofmolds parts for optical elements recovered. As a result, net sales were ¥1,063 million (up 12.6% year on year).
In non-carbide products, although sales of some steel tools and molds for automotive parts remained strong,sales of kneading tools were sluggish. As a result, net sales were ¥970 million (down 1.8% year on year).
On the profit front, operating profit was ¥48 million (down 83.2% year on year), ordinary profit was ¥145
million (down 56.3% year on year), and profit attributable to owners of parent was ¥93 million (down 60.7% year
on year), impacted by a decrease in net sales, the surging cost of raw materials, and enhanced investments infacility and human resources, although certain favorable results were achieved primarily in the measure of
Increasing productivity and Improving business efficiency, etc.
Segment information has been omitted because the Group is comprised of a single business segment, the wearresistant tool-related business.
(2) Overview of Financial Position for the Three Months Ended June 30, 2024
(Current assets)
Current assets at the end of the period under review decreased by ¥543 million to ¥14,481 million (¥15,024
million at the end of the previous fiscal year). This is primarily attributable to decreases of ¥263 million in cash
and deposits and ¥384 million in notes and accounts receivable - trade, despite an increase of ¥122 million inmerchandise and finished goods.
(Non-current assets)
Non-current assets at the end of the period under review decreased by ¥158 million to ¥10,956 million (¥11,114
million at the end of the previous fiscal year). This is mainly attributable to decreases of ¥72 million in buildings
and structures, net and ¥101 million in machinery, equipment and vehicles, net.

2

(Current liabilities)
Current liabilities at the end of the period under review decreased by ¥203 million to ¥3,668 million (¥3,871
million at the end of the previous fiscal year). This is mainly attributable to decreases of ¥267 million in accrued
expenses and ¥108 million in income taxes payable, despite an increase of ¥162 million in provision for bonuses.
(Non-current liabilities)
Non-current liabilities at the end of the period under review decreased by ¥13 million to ¥1,606 million (¥1,619
million at the end of the previous fiscal year).
(Net assets)
Total net assets at the end of the period under review decreased by ¥484 million to ¥20,162 million (¥20,647
million at the end of the previous fiscal year). This is mainly attributable to an increase of ¥93 million in retained
earnings due to the recording of profit attributable to owners of parent, offset by a decrease of ¥635 million inretained earnings due to dividends of surplus, and an increase of ¥49 million in foreign currency translation
adjustment.

(3) Explanation of Forward-Looking Information, including Consolidated Earnings Forecasts
There is no revision to the earnings forecast for the first half and the full year announced in the “Consolidated
Financial Results for the Fiscal Year Ended March 31, 2024” dated May 15, 2024.

3

2. Quarterly Consolidated Financial Statements and Primary Notes(1) Quarterly Consolidated Balance Sheets(Million yen)
As of March 31, 2024
AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade
Electronically recorded monetary claims - operating
Securities
Merchandise and finished goods
Work in process
Raw materials and supplies
Other
Allowance for doubtful accounts
Total current assets
Non-current assets
Property, plant and equipment
Buildings and structures, net
Machinery, equipment and vehicles, net
Tools, furniture and fixtures, net
Land
Other
Total property, plant and equipment
Intangible assets
Other
Total intangible assets
Investments and other assets
Investment securities
Long-term loans receivable
Deferred tax assets
Other
Allowance for doubtful accounts
Total investments and other assets
Total non-current assets
Total assets

4

As of June 30, 2024

6,381
2,799
1,349
1,000
202
1,772
1,294
226
(2)
15,024

6,117
2,415
1,334
1,000
324
1,773
1,375
142
(2)
14,481

5,012
2,211
276
2,726
19
10,246

4,940
2,110
282
2,730
0
10,064

235
235

252
252

217
7
366
41
(0)
632
11,114
26,138

230
6
365
36
(0)
638
10,95625,437

(Million yen)
As of March 31, 2024
Liabilities
Current liabilities
Notes and accounts payable - trade
Short-term borrowings
Lease liabilities
Accounts payable - otherAccrued expenses
Income taxes payable
Provision for bonuses
Provision for bonuses for directors (and otherofficers)
Other
Total current liabilities
Non-current liabilities
Lease liabilities
Deferred tax liabilities
Provision for retirement benefits for directors (andother officers)
Retirement benefit liability
Total non-current liabilities
Total liabilities
Net assets
Shareholders’ equity
Share capital
Capital surplus
Retained earnings
Treasury shares
Total shareholders’ equity
Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Remeasurements of defined benefit plans
Total accumulated other comprehensive income
Total net assets
Total liabilities and net assets

5

As of June 30, 2024

1,896
35
26
723
662
166
207

1,945
27
18
681
395
58
370

22

-

129
3,871

171
3,668

38
16

36
19

3

3

1,561
1,619
5,491

1,546
1,606
5,274

164
1
19,896(83)
19,978164
119,353(83)
19,435

105
463
100
669
20,647
26,138

113
512
100
726
20,16225,437

(2) Quarterly Consolidated Statements of Income and Comprehensive Income
Quarterly Consolidated Statements of Income(For the three months ended June 30)(Million yen)

Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating profit
Non-operating income
Interest income
Dividend income
Rental income
Foreign exchange gains
Subsidy income
Other
Total non-operating income
Non-operating expenses
Interest expenses
Donations
Other
Total non-operating expenses
Ordinary profit
Extraordinary income
Gain on sale of non-current assets
Total extraordinary income
Extraordinary losses
Loss on sale of non-current assets
Loss on retirement of non-current assets
Total extraordinary losses
Profit before income taxes
Income taxes
ProfitProfit attributable to non-controlling interests
Profit attributable to owners of parent

6

For the three months
ended June 30, 2023
4,107
2,983
1,124
833
290

For the three months
ended June 30, 2024
3,990
3,041
948
900
48

2
4
6
20
5
4
43

3
2
5
21
59
7
99

0
1
0
2
331

1
1
0
3
145

0
0

0
0

0
0
0
330
93
237
–
237

–
0
0
145
51
93
–
93

Quarterly Consolidated Statements of Comprehensive Income(For the three months ended June 30)(Million yen)
For the three months
ended June 30, 2023
ProfitOther comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Remeasurements of defined benefit plans, net of tax
Total other comprehensive income
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners of parent
Comprehensive income attributable to non-controllinginterests

7

For the three months
ended June 30, 2024
237

93

11
30
0
42
279

8
49
(0)
57
150

279

150

–

–

(3) Notes to Quarterly Consolidated Financial Statements(Accounting Policies Adopted Specially for the Preparation of Quarterly Consolidated Financial Statements)
For the three months ended June 30, 2024
(From April 1, 2024 to June 30, 2024)(Calculation of tax expense)
The Company has adopted the method of calculating tax expenses based on a rational estimate of theeffective tax rate, determined after applying tax effect accounting on profit before income taxes for the
consolidated fiscal year including the three months ended June 30, 2024, and multiplying the quarterly
profit before income taxes with said estimate of the effective tax rate.
(Notes on Segment Information, etc.)
Segment information has been omitted because the Group’s reporting segment is comprised of a single
business segment, the wear-resistant tool-related business, and of low importance.
(Notes in the Event of Significant Changes in the Amount of Shareholders’ Equity)
There is no relevant information.
(Notes on Going Concern Assumption)
There is no relevant information.
(Notes to Statements of Cash Flows)
Quarterly consolidated statements of cash flows for the three months ended June 30, 2024 is not prepared.
Depreciation (including amortization related to intangible assets) for the three months ended June 30, 2024 is
as follows.
(Million yen)
For the three months
ended June 30, 2023
212

Depreciation

8

For the three months
ended June 30, 2024
236