Note: This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated
document and the Japanese original, the original shall prevail.

Consolidated Financial Results
for the Three Months Ended June 30, 2024
[Japanese GAAP]
August 9, 2024
Company name: Iyogin Holdings, Inc.
Listing: Tokyo
Securities code: 5830
URL: https://www.iyogin-hd.co.jp/
Representative: Kenji Miyoshi
Inquiries: Hiroshi Tachibana
Telephone: 089-907-1034
Scheduled date to commence dividend payments: Trading accounts: None
Preparation of supplementary material on financial results: Yes
Holding of financial results briefing: None

Representative Director and President
General Manager, Corporate Planning Division(Yen amounts are rounded down to millions, unless otherwise noted.)
1. Consolidated Financial Results for the Three Months Ended June 30, 2024 (April 1, 2024 to June 30, 2024)(1) Consolidated Operating Results(Percentages indicate year-on-year changes.)
Profit attributable toOrdinary revenues
Ordinary profit
owners of parent
Millions of yen%
Millions of yen%
Millions of yen%Three months ended
June 30, 202461,655
22.4
24,02024.9
16,931
24.8
June 30, 2023
50,35919,23013,566(Note) Comprehensive income:Three months ended June 30, 2024:¥37,832 million [5.7%]
Three months ended June 30, 2023:¥
35,800 million [-%]
Basic earnings
per share

Diluted earnings pershare

Yen
Yen
Three months ended
June 30, 2024
56.00
55.98
June 30, 2023
44.13
44.10
(Note) The rate of change over the previous for the three months ended June 30, 2023 is not stated, as the company was founded onOctober 3, 2022.

(2) Consolidated Financial Position
Total assets
As ofJune 30, 2024
March 31, 2024
(Reference) Equity:

Millions of yen

9,650,027
9,258,385

Net assets

Capital adequacy ratio

Millions of yen

871,902
843,027
As of June 30, 2024:¥871,492 million
As of March 31, 2024:¥842,619 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.

%

9.0
9.1

2. Dividends
Annual dividends
1stquarter-end

2ndquarter-end

3rdquarter-end

Year-end

Total

Yen

Yen

Yen

Yen

Yen

Fiscal year ended March 31, 2024

-

10.00

-

20.00

30.00

Fiscal year ending March 31, 2025

20.00

-

20.00

40.00

Fiscal year ending March 31, 2025
(Forecast)(Note) Revision to the forecast for dividends announced most recently:

None

3. Consolidated Financial Results Forecast for the Fiscal Year Ending March 31, 2025(April 1, 2024 to March 31, 2025)(Percentages indicate year-on-year changes.)
Profit attributable toOrdinary revenues
Ordinary profit
Basic earnings per shareowners of parent
Millions of yen%

Millions of yen%

Millions of yen%

Yen

23,000

(7.0)

76.45

32,000(18.9)

106.36Six months ending
120,000
20.3
33,000(11.8)
September 30, 2024
Full year
190,000(1.4)
46,000(21.5)(Note) Revision to the financial results forecast announced most recently:
Yes* Notes:(1) Significant changes in the scope of consolidation during the period:None(2) Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements:(3) Changes in accounting policies, changes in accounting estimates, and restatement
1) Changes in accounting policies due to revisions to accounting standards and other regulations:
2) Changes in accounting policies due to other reasons: None
3) Changes in accounting estimates: None
4) Restatement: None

NoneNone(4) Number of issued shares (common shares)
1) Total number of issued shares at the end of the period (including treasury shares):
June 30, 2024:
313,408,831 shares
March 31, 2024:
313,408,831 shares
2) Number of treasury shares at the end of the period:
June 30, 2024:
12,569,321 shares
March 31, 2024:
10,495,316 shares
3) Average number of shares outstanding during the period:
Three months ended June 30, 2024:
Three months ended June 30, 2023:

302,299,196 shares
307,399,075 shares* Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public
accountants or an audit firm: None
* Proper use of earnings forecasts, and other special matters
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, 2024
AssetsCash and due from banks
Call loans and bills bought
Monetary claims bought
Trading securities
Money held in trust
Securities
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
Call money and bills sold
Securities sold under repurchase agreements
Cash collateral received for securities lent
Borrowed 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, 2024

1,169,948
8,478
4,599
232
6,416
2,073,496
5,645,392
7,281
31,527
164,827
74,832
14,83551,538279
40,068(35,370)
9,258,385

1,348,276
8,858
4,530
252
5,785
2,134,638
5,727,888
7,987
33,075
230,488
76,688
16,94751,549262
38,321(35,523)9,650,027

6,482,018
443,063
5,299
91,460327,936757,237332
1,205
137,519
1,793
8,761
592
1,209
514
818
6
106,158
9,361
40,0688,415,357

6,532,352
617,749
81,637
124,407295,253
766,446
10,576
1,296
172,859
8,636
473
1,201
558
818
6
116,168
9,360
38,321
8,778,124

(Millions of yen)
As of March 31, 2024
Net assets
Share capital
Capital surplus
Retained 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

20,00027,700516,974(8,900)555,773
250,4122,664
18,76515,002286,845119
289
843,027
9,258,385

2

As of June 30, 2024

20,00027,700527,831(11,784)
563,746
269,088
5,333
18,763
14,561
307,746119290
871,9029,650,027

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)
13,5663

For the three months
ended June 30, 2024
61,65540,597
23,664
16,11904,141
13,833
3,081
37,635
17,445
3,387
1,363
4,343
14,116366
24,0201
1
13
13
24,007
6,363
714
7,077
16,930(1)
16,931

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

4

For the three months
ended June 30, 2024

13,56522,23424,601(1,925)(441)
35,80016,93020,902
18,6752,668(441)
37,83235,801

37,834(1)(1)