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 Nine Months Ended December 31, 2023
[Japanese GAAP]
February 8, 2024
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: February 13, 2024
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 Nine Months Ended December 31, 2023 (April 1, 2023 to December 31, 2023)(1) Consolidated Operating Results(% indicates changes from the previous corresponding period.)
Profit attributable to owners of
Ordinary revenues
Ordinary profit
parentMillions of yen%
Millions of yen%
Millions of yen%
Nine months ended
December 31, 2023
145,425
9.8
49,231
7.1
32,9605.7
December 31, 2022
132,474
45,954
31,195(Note) Comprehensive income:Nine months ended December 31, 2023:¥49,609 million [504.7%]
Nine months ended December 31, 2022:¥
8,204 million [-%]
Basic earnings
per share

Diluted earnings pershare

Yen
Yen
Nine months ended
December 31, 2023
107.32
107.26
December 31, 2022
99.4899.42(Note) The rate of change over the previous for the nine months ended December 31, 2022 is not stated, as the company was foundedon October 3, 2022.

(2) Consolidated Financial Position
Total assets

Net assets

Capital adequacy ratio

Millions of yen
Millions of yen
As ofDecember 31, 2023
8,973,531
799,922
March 31, 2023
8,550,778
759,838(Reference) Equity: As of December 31, 2023:¥799,513 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

Year-end

Total

Yen

Yen

Yen

Yen

Yen

Fiscal year ended March 31, 2023

---

9.00

9.00

Fiscal year ending March 31, 2024

-

10.00

-

Fiscal year ending March 31, 2024

20.00
30.00
(Forecast)(Note) Revision to the forecast for dividends announced most recently:
Yes(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%

Full year
194,000
12.2
47,50012.0(Note) Revision to the financial results forecast announced most recently:
No

Millions of yen%

Yen

32,00014.7

105.11

* Notes:(1) Changes in significant subsidiaries during the nine months ended December 31, 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):December 31, 2023:
313,408,831 shares
March 31, 2023:
313,408,831 shares
2) Number of treasury shares at the end of the period:
December 31, 2023:
8,975,999 shares
March 31, 2023:
4,971,956 shares
3) Average number of shares outstanding during the period:
Nine months ended December 31, 2023:
Nine months ended December 31, 2022:

307,109,668 shares
313,556,553 shares(Note) The average number of shares of common stock during the nine months ended December 31, 2022 is calculated using thenumber of the Iyo Bank during the period from April 1, 2022 to October 2, 2022, which is the period before the incorporation of thecompany, and for the period from October 3, 2022 to December 31, 2022, using the number of the company.
※ 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 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 soldSecurities 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 December 31, 2023

1,367,081
50,085
5,606
492
6,647
1,493,078
5,304,319
40,40729,391
132,971
71,40011,77541,859268
30,696(35,302)8,550,778

1,529,966
6,240
5,040
245
7,376
1,492,730
5,573,765
6,388
30,523
186,295
72,826
13,89642,311
247
40,823(35,146)
8,973,531

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

6,352,716
664,429
4,964
67,98779,542717,021
633
1,185
130,956
10,041
617
1,160
470
818
4
90,856
9,375
40,8238,173,608

(Millions of yen)
As of March 31, 2023
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

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

2

As of December 31, 2023

20,00027,700510,464(7,425)
550,739
219,381
2,332
18,771
8,289
248,774
119
289
799,922
8,973,531

Quarterly Consolidated Statements of Income and Comprehensive Income
Quarterly Consolidated Statements of Income (For the nine months)(Millions of yen)
For the nine months
ended December 31, 2022
Ordinary income
Interest income
Interest on loans and discounts
Interest and dividends on securities
Trust fees
Fees and commissions
Other ordinary incomeOther 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
Impairment losses
Provision for demolition of non-current assets
Profit before income taxes
Income taxes - current
Income taxes - deferred
Total income taxes
ProfitProfit (loss) attributable to non-controlling interests
Profit attributable to owners of parent

132,474
68,953
46,942
19,8650
10,98647,8204,714
86,52013,253
3,669
3,692
29,85337,371
2,350
45,954
2
2
1,016
25
105
885
44,94011,1182,198
13,317
31,622427
31,1953

For the nine months
ended December 31, 2023
145,425
99,54965,04731,791
0
11,98728,908
4,980
96,19437,284
8,956
4,022
13,39038,924
2,572
49,231
46
46
322
218
103
48,956
11,361
4,659
16,02032,935(24)
32,960Quarterly Consolidated Statements of Comprehensive Income (For the nine months)(Millions of yen)
For the nine months
ended December 31, 2022
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 ofparentComprehensive income attributable to non-controllinginterests

4

For the nine months
ended December 31, 2023

31,622(23,418)(26,878)
4,772(1,313)8,204

32,935
16,673
17,276721(1,323)49,6097,824

49,634379(24)