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 Six Months Ended September 30, 2023
[Japanese GAAP]
November 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: November 15, 2023
Scheduled date of commencing dividend payments: December 8, 2023
Trading Accounts: No
Availability of supplementary briefing material on quarterly financial results: Yes
Schedule of quarterly financial results briefing session: Yes(For Institutional Investors)(Amounts of less than one million yen are rounded down.)
1. Consolidated Financial Results for the Six Months Ended September 30, 2023 (April 1, 2023 to September 30, 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%Six months ended
September 30, 2023
99,76237,406
24,733September 30, 2022
(Note) Comprehensive income:Six months ended September 30, 2023:¥
28,200 million [-%]
Six months ended September 30, 2022:¥- million [-%]
Basic earnings
per share

Diluted earnings pershare

YenYenSix months ended
September 30, 2023
80.46
80.42
September 30, 2022
(Note) Figures for the six months ended September 30, 2022 and the rate of change over the previous period are not stated, as thecompany was founded on October 3, 2022.

(2) Consolidated Financial Position
Total assets

Net assets

Capital adequacy ratio

Millions of yen
Millions of yen
As ofSeptember 30, 2023
8,788,767
784,444
March 31, 2023
8,550,778
759,838(Reference) Equity: As of September 30, 2023:¥784,013 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

-

10.00

Year-endTotal

Fiscal year ending March 31, 2024

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 onOctober 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 asingle 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:
Yes

Millions of yen%

Yen

32,00014.7

104.09

* Notes:(1) Changes in significant subsidiaries during the six months ended September 30, 2023
(changes in specified subsidiaries resulting in changes in scope of consolidation):No(2) 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(3) Total number of issued shares (common shares)
1) Total number of issued shares at the end of the period (including treasury shares):
September 30, 2023:
313,408,831 shares
March 31, 2023:
313,408,831 shares
2) Number of treasury shares at the end of the period:
September 30, 2023:
5,994,403 shares
March 31, 2023:
4,971,956 shares
3) Average number of shares outstanding during the period:
Six months ended September 30, 2023:
Six months ended September 30, 2022:

307,386,246 shares- shares(Note) Figures for the six months ended September 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
1.The Company falls under the category of “Specified Business Corporation” under Article 17-15-2 of the Cabinet Office
Ordinance Concerning Disclosure of Public Companies; accordingly, it has prepared its interim consolidated financial statements forthe six months ended September 30, 2023.
2. 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.

Interim Consolidated Financial Statements
Interim Consolidated Balance Sheets(Millions of yen)
As of March 31, 2023
AssetsCash and due from banks
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 September 30, 2023

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

818,575
5,110
249
5,660
2,078,844
5,521,748
17,72730,133
179,215
71,796
13,81542,161
267
38,812(35,351)
8,788,767

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

6,223,581
586,338
42,331
15,581
98,658745,980306
1,152
143,390
1,644
10,030
701
1,102
427
818
4
84,0609,399
38,8128,004,322

(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 September 30, 2023

20,00027,700505,281(4,577)548,404
203,487
4,581
18,8108,730
235,609119
311
784,4448,788,767

Interim Consolidated Statements of Income and Comprehensive Income
Interim Consolidated Statements of Income (For the six months)(Millions of yen)
For the six months
ended September 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
Impairment losses
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

99,762
65,10742,845
20,4010
8,050
22,1084,497
62,356
23,625
5,505
2,511
8,065
26,041
2,112
37,406
32
32
161
158
3
37,277
8,841
3,705
12,546
24,731(2)
24,7333

Interim Consolidated Statements of Comprehensive Income (For the six months)(Millions of yen)
For the six months
ended September 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

24,731
3,469
1,381
2,970
(882)
28,20028,202(2)4Interim Consolidated Statements of Changes in Equity
For the six months ended September 30, 2023
(Millions of yen)
Shareholders' equity
Share capital
Balance at beginningof period
Changes during
periodDividends ofsurplus
Profit attributableto owners of parent
Purchase oftreasury shares
Disposal of treasury
shares
Reversal ofrevaluation reserve
for landNet changes in
items other thanshareholders' equity
Total changes
during period
Balance at end of
period20,000CapitalsurplusRetainedearnings

27,698Treasuryshares483,166(3,792)

Total
shareholders'equity527,072(2,785)(2,785)24,73324,7331(902)(902)

117

119

167

167

-

1

22,115(784)

21,33220,00027,700505,281(4,577)548,404

Accumulated other comprehensive income
Valuation
Total
Share
Deferreddifference on
Revaluation Remeasurements accumulated acquisition
gains oravailablereserve for of definedotherrights
losses on
for-salelandbenefit plans comprehensive
hedgessecurities
incomeBalance at beginningof period
Changes during
periodDividends ofsurplus
Profit attributableto owners of parent
Purchase oftreasury shares
Disposal of treasury
shares
Reversal ofrevaluation reserve
for landNet changes in
items other thanshareholders' equity
Total changes
during period
Balance at end of
period202,105

1,611

18,977

9,612

232,307149

Noncontrollinginterests

Total net
assets309

759,838(2,785)24,733
(902)
119
167
1,381

2,970

(167)

(882)

3,301

(30)

1

3,273

1,381

2,970

(167)

(882)

3,301

(30)

1

24,605

203,487

4,581

18,8108,730

235,609119

311

784,4445