Note: This document is a translation of a part of the original Japanese version and provided for reference purposes only. In the event of any discrepancy
between the Japanese original and this English translation, the Japanese original shall prevail.

Consolidated Financial Results
for the Three Months Ended June 30, 2023
[Japanese GAAP]
August 10, 2023
Company name: Iyogin Holdings, Inc.
Stock exchange listing: Tokyo
Code number: 5830
URL: https://www.iyogin-hd.co.jp/
Representative: Kenji Miyoshi
Representative Director and President
Contact: Mitsuhiro Hayashi
General Manager, Corporate Planning Division
Phone: 089-907-1034
Scheduled date of filing quarterly securities report: August 14, 2023
Scheduled date of commencing dividend payments: Trading Accounts: No
Availability of supplementary briefing material on quarterly financial results: Yes
Schedule of quarterly financial results briefing session: No(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 to June 30, 2023)(1) Consolidated Operating Results(% indicates changes from the previous corresponding period.)
Profit attributable toOrdinary revenues
Ordinary profit
owners of parent%
Millions of yen%
Millions of yen%
Millions of yen
Three months ended
June 30, 2023
50,35919,23013,566
June 30, 2022
(Note) Comprehensive income:Three months ended June 30, 2023:¥
35,800 million [-%]
Three months ended June 30, 2022:¥- million [-%]
Basic earnings
per share

Diluted earnings pershare

Yen
Yen
Three months ended
June 30, 2023
44.13
44.10
June 30, 2022
(Note) Figures for the three months ended June 30, 2022 and the rate of change over the previous period are not stated, as the company
was founded on October 3, 2022.

(2) Consolidated Financial Position
Total assets
As ofJune 30, 2023
March 31, 2023
(Reference) Equity:

Millions of yen

8,895,271
8,550,778

Net assets

Capital adequacy ratio

Millions of yen

791,973
759,838
As of June 30, 2023:¥
791,519 million
As of March 31, 2023:¥
759,379 million(Note)Capital adequacy ratio = (Net assets – Stock acquisition rights − Non-controlling interests) / Total assets
This ratio is not the capital adequacy ratio specified by the Notice on Capital Adequacy Ratio Regulations.

%

8.9
8.9

2. Dividends
Annual dividends
1stquarter-end

2ndquarter-end

3rdquarter-end

Yen

Yen

Yen

Yen

Yen

Fiscal year ended March 31, 2023

---

9.00

9.00

Fiscal year ending March 31, 2024-

Year-end

Total

Fiscal year ending March 31, 2024

10.00
10.00
20.00
(Forecast)(Note) Revision to the forecast for dividends announced most recently:
No(Note)1. Figures for the first half of the fiscal year ended March 31, 2023 are not stated, as the company was founded on October 3,2022.
2. Breakdown of Dividends: ¥1.00 per share at the end of March 2023 as commemorative dividend
3. For the fiscal year ended March 31, 2023, the Iyo Bank which became a wholly owned subsidiary of the company through a single
share transfer, paid an interim dividend of 8 yen per share. When combined with the year-end dividend of the company, the annual
dividend of the company is 17 yen per share.
3. Consolidated Financial Results Forecast for the Fiscal Year Ending March 31, 2024(April 1, 2023 to March 31, 2024)(% indicates changes from the previous corresponding period.)
Profit attributable toOrdinary revenues
Ordinary profit
Basic earnings per shareowners of parent
Millions of yen%

Millions of yen%

Millions of yen%

Yen

Six months ending
83,00018,50013,00042.30
September 30, 2023
Full year
165,000(4.6)
36,000(15.1)
25,500(8.6)
82.98(Note) Revision to the financial results forecast announced most recently:
No(Note) The rate of change over the previous quarter for the second quarter (cumulative) is not stated, as the company was founded onOctober 3, 2022.

* Notes:(1) Changes in significant subsidiaries during the three months ended June 30, 2023
(changes in specified subsidiaries resulting in changes in scope of consolidation):No(2) Accounting policies adopted specially for the preparation of quarterly consolidated financial statements:

No(3) Changes in accounting policies, changes in accounting estimates and retrospective restatement
1) Changes in accounting policies due to the revision of accounting standards: No
2) Changes in accounting policies other than 1) above: No
3) Changes in accounting estimates: No4) Retrospective restatement: No(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:
313,408,831 shares
March 31, 2023:
313,408,831 shares
2) Number of treasury shares at the end of the period:
June 30, 2023:
6,127,829 shares
March 31, 2023:
4,971,956 shares
3) Average number of shares outstanding during the period:
Three months ended June 30, 2023:
Three months ended June 30, 2022:

307,399,075 shares- shares(Note) Figures for the three months ended June 30, 2022 are not stated, as the company was founded on October 3, 2022
※ This report is out of the scope of the audit by certified public accountants or independent audit firms.
※ Explanation for proper use of forecasts and other notes
The above forecasts are based on the information which is presently available and certain assumptions which are considered to bereasonable.
Actual results may differ materially from those forecasts depending on various future factors.

Quarterly Consolidated Financial Statements
Quarterly Consolidated Balance Sheets(Millions of yen)
As of March 31, 2023
AssetsCash and due from banks
Call loans and bills bought
Cash collateral provided for securities borrowed
Monetary claims bought
Trading securities
Money held in trustSecurities
Loans and bills discounted
Foreign exchanges
Lease receivables and investment assets
Other assets
Tangible fixed assets
Intangible fixed assets
Retirement benefit asset
Deferred tax assets
Customers' liabilities for acceptances and guarantees
Allowance for loan losses
Total assets
Liabilities
Deposits
Negotiable certificates of deposit
Securities sold under repurchase agreements
Cash collateral received for securities lentBorrowed money
Foreign exchanges
Borrowed money from trust account
Other liabilities
Provision for bonuses
Retirement benefit liability
Provision for reimbursement of deposits
Provision for contingent loss
Provision for share-based compensation
Allowance for demolition of non-current assets
Reserves under special laws
Deferred tax liabilities
Deferred tax liabilities for land revaluation
Acceptances and guarantees
Total liabilities

1

As of June 30, 2023

1,367,081
50,085
5,606
492
6,647
1,493,078
5,304,319
40,40729,391
132,971
71,40011,77541,85926830,696(35,302)8,550,778

1,411,754
7,249
5,348
269
6,326
1,673,545
5,437,965
7,424
29,783
189,259
71,02013,15442,009245
36,671(36,755)
8,895,271

6,167,148
629,191
77,501
684,070
3,680
1,045
92,636
1,793
10,146
845
1,100
430
885
4
80,291
9,472
30,696
7,790,940

6,295,856
607,849
25,250146,257
710,260240
1,098
166,666
10,115
781
1,138
454
885
4
90,3689,399
36,6718,103,298

(Millions of yen)
As of March 31, 2023
Net assets
Share capital
Capital surplusRetained earnings
Treasury shares
Total shareholders' equity
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Revaluation reserve for landRemeasurements of defined benefit plans
Total accumulated other comprehensive income
Share acquisition rights
Non-controlling interests
Total net assets
Total liabilities and net assets

20,00027,698483,166(3,792)
527,072
202,105
1,611
18,977
9,612
232,307149
309
759,838
8,550,778

2

As of June 30, 2023

20,00027,697494,113(4,668)537,142
226,706(313)
18,8129,171
254,376141
311
791,973
8,895,271

Quarterly Consolidated Statements of Income and Comprehensive Income
Quarterly Consolidated Statements of Income (For the three months)(Millions of yen)
For the three months
ended June 30, 2023
Ordinary income
Interest income
Interest on loans and discounts
Interest and dividends on securities
Trust fees
Fees and commissions
Other ordinary income
Other income
Ordinary expenses
Interest expenses
Interest on deposits
Fees and commissions payments
Other ordinary expenses
General and administrative expenses
Other expenses
Ordinary profit
Extraordinary income
Gain on disposal of non-current assets
Extraordinary losses
Loss on disposal of non-current assets
Profit before income taxes
Income taxes - current
Income taxes - deferred
Total income taxes
ProfitLoss attributable to non-controlling interests
Profit attributable to owners of parent

50,35931,423
20,674
9,571
0
3,907
11,126
3,902
31,12810,303
2,501
1,258
4,403
12,8002,362
19,23032
32
3
3
19,259
5,365
329
5,694
13,565(1)
13,566

3

Quarterly Consolidated Statements of Comprehensive Income (For the three months)(Millions of yen)
For the three months
ended June 30, 2023
ProfitOther comprehensive income
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Remeasurements of defined benefit plans, net of tax
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners ofparent
Comprehensive income attributable to non-controllinginterests

13,56522,23424,601(1,925)(441)
35,80035,801(1)4