Consolidated Financial Results
for the Fiscal Year Ended April 30, 2024 (Under Japanese GAAP)
June 12, 2024
Company Name
Tenpos Holdings Co., Ltd.
ListedTokyo Stock ExchangeSecurities code2751
URL
https://www.tenpos.co.jp
Representative
Atsushi Morishita
President
Inquiries
Kazumitsu Morishita
Manager, Management Department+81-3-3736-0319
Scheduled date of the Ordinary General Meeting of Shareholders
July 25, 2024
Scheduled date to commence divided Payments
July 26, 2024
Scheduled date of securities report submission
July 26, 2024
Preparation of supplementary materials for financial results
YesFinancial Results Briefing Session
Yes(Yen amounts are rounded down to millions, unless otherwise noted.)

1.Consolidated Financial Results for the Fiscal Year Ending April 30, 2024 (May 1, 2023 - April 30, 2024)(Percentage indicate year-on-year changes.)(1) Consolidated operating results
Net salesYear endedApril 30, 2024
April 30, 2023
(Note)

Operating profit

Millions of yen%

Millions of yen%

Millions of yen%

Millions of yen%

37,07431,284

18.5
7.9

2,824
2,220

27.2
18.6

3,069
2,311

32.8
△20.8

1,972
1,427

38.2△8.7

Comprehensive profit

Year ending April 2024

Basic earnings
per sharreYear endedApril 30, 2024
April 30, 2023
(Reference)

Profit attributable toowners of parent

Ordinary profit

2,035million( (43.2%)

Year ended April 2023 1,422 millions(△11.0 %)Ratio of net income
Total assets
Net sales
to shareholders'
Ordinary profit Ratio Operating profit ratio
equityDiluted earnings
per shareYen

Yen%%

%

165.13119.54162.10118.05

14.8
11.6

14.1
12.1

7.6
7.1

Equity in earnings (losses) of affiliates

Year ended April 2024170 million

Year ended April 30, 2023

67

million(2) Consolidated Financial Position
Total assets
Year endedApril 30, 2024
April 30, 2023
(Reference)

EquityNet assets

Equity-to-asset ratio

Net assets per share

Millions of yen

Millions of yen%%

24,21819,361

14,934
14,26856.8
66.6

1,147.85
1,079.84

Year ended April 30, 2024

13,761 million

Year ended April 30, 2023

12,897 million(3) Consolidated Cash Flows
Cash flows
from operating activities

Cash flows
from investing activities

Millions of yen

Millions of yen

Millions of yen

Millions of yen

2,600
649

△1,328△206△1,069△507

10,57010,367

Year endedApril 30, 2024
April 30, 2023

Cash flows
Cash and cash equivalentsfrom financing activities
at end of period

2. Dividends
Annual dividends per share
1st quarterend

Year endedApril 30, 2023
April 30, 2024
April 30, 2025(forecast)

3rd quarterend

Yen

Yen

Yen

Yen

Millions of yen

%%

0.00
0.00
0.00

-

9.00
9.00
9.00

9.00
9.00
9.00

107
107

7.5
5.5

0.8
0.7

Yen-

Fiscal yearend

Dividend
Net assets
Total dividends
payout ratio Divident ratio(Total)(Consolidated) (consolidated)

2nd quarterend

Total

3. Forecast of Consolidated Financial Results for the Fiscal Year Ended April 30, 2025 (May 1, 2024 - April 30, 2025)(Percentages represent changes from the previous year for full year and from the same period of the previous year for the quarter.)

Net sales
Millions of yen

Operating profit% Millions of yen

Profit attributableto owners of parent

Ordinary profit

Basic earnings
per share%

Millions of yen%

Millions of yen%

yen

Second half of thefourth period(Cumulative)

22,40030.71,760

25.4

1,850

20.8

1,180

20.5

99.27

Fiscal Year

46,700

26.0

3,660

29.6

3,850

25.4

2,470

25.2

206.82-11 -1

Notes(1) Changes in important subsidiaries during the current quarterly consolidated cumulative period: Yes

New: 1 company (Company name: Yamato Sakana Co., Ltd.) Excluded: - (Company name: -)(2) Changes in accounting policies, changes in accounting estimates, and restatements of revisions
1. Changes in accounting policies due to revisions of accounting standards, etc.

: None2. Changes in accounting policies other than (1) above3. Changes in accounting estimates: None: Yes

4. Restatement of corrections: None(3) Number of issued shares (common stock)
1. Number of issued shares at the end of the period
April 2024
(including treasury stock)
April 2024
2. Number of treasury stock at the end of period
April 2024
3. Average number of shares during the period

14,314,800 shares

April 2023

14,314,800 shares

2,326,107 shares

April 2023

2,371,165 shares

11,947,701 shares

April 2023

11,943,363 shares*Financial results are not subject to audit by a certified accountant or auditing corporations.
*Explanation on proper use of earnings forecasts and other special notes
The statements regarding the future, such as the business outlook, described in this material are based on the information currently
available to the company and certain assumptions that judged to be reasonable, the actual business performance could differ due tothe various factors.

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